A multi-layer gear-shaped metamaterial absorber with broadband and high absorption is designed based on multi-scale feature structure stacking and Fabry-Perot resonance theory. The absorber is composed of two layers of media-metal gear-shaped stacks with different sizes and the finite difference time domain method is used to analyze the absorption characteristics. Numerical results reveal that the absorptivity of this absorber in the 300-4000 nm band is above 89%, the average absorptivity can reach 94%, and the absorber shows certain polarization insensitivity. In addition, under 60° oblique incidence, it can still maintain an average absorbance of 93%. From the electromagnetic field distribution at the resonance wavelength, one can see that the broadband and high absorption characteristic of this absorber is mainly attributed to Fabry-Perot resonance, surface plasmon resonance, localized surface plasmon resonance as well as hybrid coupling among them. The proposed absorber has potential application value in photovoltaic cells, invisible devices, and other fields, due to broadband and high absorption, large-angle absorption, and polarization insensitivity.