The morphological distribution of absorbent in composites is equally important with absorbents for the overall electromagnetic properties, but it is often ignored. Herein, a comprehensive consideration including electromagnetic component regulation, layered arrangement structure, and gradient concentration distribution was used to optimize impedance matching and enhance electromagnetic loss. On the microscale, the incorporation of magnetic Ni nanoparticles into MXene nanosheets (Ni@MXene) endows suitable intrinsic permittivity and permeability. On the macroscale, the layered arrangement of Ni@MXene increases the effective interaction area with electromagnetic waves, inducing multiple reflection/scattering effects. On this basis, according to the analysis of absorption, reflection, and transmission (A-R-T) power coefficients of layered composites, the gradient concentration distribution was constructed to realize the impedance matching at low-concentration surface layer, electromagnetic loss at middle concentration interlayer and microwave reflection at high-concentration bottom layer. Consequently, the layered gradient composite (LG5-10-15) achieves complete absorption coverage of X-band at thickness of 2.00-2.20 mm with RL