In response to the high manufacturing cost of existing vision-tactile sensors, a novel GelSight fingertip vision-tactile sensor design was proposed, which improved the single-layer elastic reflective film in the tactile skin of the sensor and used a dual-layer reflective coating process. In terms of material selection, two types of coatings with different properties were used for the inner and outer reflective layers, respectively, to bond the two different reflective layers chemically and achieve high sensitivity to subtle deformation. Based on this process technology, a novel vision-tactile sensor was designed and a reconstruction algorithm based on photometric stereo was developed to achieve tactile 3D reconstruction. To verify the effectiveness of the improved process, an experimental comparison of the perception resolution of the GelSight sensors manufactured using the improved process with advanced vision-tactile sensors was conducted. The experimental results showed that the new sensor had better perception resolution than the existing sensors manufactured using the existing process. Experimental tests were conducted to reconstruct the 3D shape and pose of objects with different shapes and textures. The results showed that the new sensor had better sensitivity in texture details and could accurately reconstruct and estimate the 3D shape and pose of real objects with high precision. The reconstruction root mean square error of the contact surface was less than 100 μm, and the positioning accuracy was sub-millimeter level, showing its potential for practical applications.