Two-dimensional (2D) materials, such as graphene and black phosphorus, support deeply confined and tunable plasmons, making them suitable for designing absorbers with ultra-compact size and flexible manipulation. However, the operating frequency of such plasmonic absorbers is difficult to control to the communication band. Here, we propose a metamaterials composed of a borophene array, a dielectric layer and a metal reflector to achieve an optical perfect absorber near the communication wavelength of 1550 nm. In order to overcome the polarization sensitivity caused by anisotropic borophene materials, another borophene layer is introduced to achieve a polarization independent absorber, which can be attributed to the fact that the energy of the electromagnetic field is transferred between two borophene arrays as the polarization angle changes. In addition, by modifying the carrier density, the resonance wavelength of the absorber can be adjusted to 1330 nm, that is, the second communication window. This work may provide some theoretical support for the design of polarization independent devices.