This article presents machining experiments to assess the relationship between the profile accuracy and the workpiece hardness using a natural diamond tool on an ultra-precision diamond turning machine. The study is intended to secure a corner cube prism pattern for reflective film capable of high-quality outcomes. The optical performance levels and edge images of corner cubes having various hardness levels of the copper-coated layer on a carbon steel plate are analyzed. The hardness of the workpiece has a considerable effect on the profile accuracy. The higher the hardness of the workpiece, the better the profile accuracy and the worse the edge wear of the diamond tool.