Artificial skin has shown great potential in robot perception and human healthcare. It provides multifunctional tactile sensing, including 3D shape reconstruction, contact feedback, and temperature perception, where the 3D reconstruction function is indispensable for dexterous hands in tactile cognition and interaction. Vision‐based tactile sensor (VTS) is an innovative bionic tactile sensor and supports high‐resolution, high‐precision, and high‐density tactile reconstruction compared with electronic tactile sensors. Considering the unique contribution of visuo‐tactile sensing to artificial skin, this review focuses on the 3D reconstruction techniques of the VTS. 3D reconstruction methods are classified into five categories based on sensing modalities, hardware categories, and modeling approaches: 1) photometric stereo, 2) binocular depth calibration, 3) optical flow, 4) deep learning, and 5) ToF (time of flight). In addition, the association and difference of reconstruction methods are analyzed from the hardware perspective, and the development and technological details of 3D reconstruction are summarized. On this basis, the challenges and development direction are discussed. This review can be viewed as a technology guide to provide references for interested researchers. Furthermore, it is expected to promote the extensive application of the VTS in artificial skins.