Distributed Bragg reflector porous silicon of different characteristics were formed to determine their optical constants in the visible wavelength range using a periodic square wave current between low and high current densities. The surface and cross-sectional SEM images of distributed Bragg reflector porous silicon were obtained using a cold field emission scanning electron microscope. The surface image of distributed Bragg reflector porous silicon indicates that the distributions of pores are even. The cross-sectional image illustrates that the multilayer of distributed Bragg reflector porous silicon exhibits a depth of few microns and applying of square current density during the etching process results two distinct refractive indices in the contrast. Distributed Bragg reflector porous silicon exhibited a porosity depth profile that related directly to the current-time profile used in etch. Its free-standing film was obtained by applying an electro-polishing current.