A numerical modeling method for the generation of a Gaussian-type removal (GTR) function is proposed. Based on the idea of the loop integration, a mathematical model for the generation of GTR function by rotating sweep is established. It is clarified that the nozzle height is the key process parameter to determine the GTR function profile and the validity of this model is also verified. Under the guidance of this model, the nozzle height range for the generation of GTR function and the change law of GTR function profiles are further investigated, and it is found that the removal function obtained when the gyration center coincides with the deepest point of a removal function with a fixed oblique incidence is the closest to an ideal GTR function, which provides a theoretical guidance in the optimization of process parameters for the practical fabrication.