In view of the high manufacturing threshold of existing visual and tactile sensors, a new design scheme of GelSight fingertip visual and tactile sensor is proposed. The single-layer elastomer reflective film in the tactile skin of the visual and tactile sensors is improved by using a double-layer reflective film coating process. This optimization can improve the spatial sensing resolution of the visual and tactile sensors and effectively reduce the production cost. the GelSight fingertip visual and tactile sensor manufactured by this process is experimentally verified for 3D reconstruction and pose estimation of objects with different shapes and textures. The results show that the sensor can perform high-precision 3D reconstruction and pose estimation of real objects. The mean square error of the reconstructed surface contact area is less than 100 microns, and the pose estimation accuracy can reach sub-millimeter level, which shows its potential in practical applications.