A model of miniaturized space-modulated Fourier transform infrared spectrometer (FTIR) is given. The two step mirrors as the key components are designed and a lithography-electroplating technique used to fabricate the small step mirror is proposed. We analyze the effect of the experiment results resulted from fabricating technics on the recovery spectrum in theory, and demonstrate that the lithography-electroplating technique is an effective method to fabricate the step mirror, which make miniaturized FTIR realized. We believe that the performances of FTIR can be better realized by optimizing experimental conditions to make this fabricating method more attractive.