The present invention relates to a method of manufacturing a hard butter similar to cacao butter, the method comprising the steps of: mixing vegetable fats and oils, fatty acids, and fatty acid derivatives; performing enzymatic transesterification; performing fractionation using physical properties; and removing fatty acids and fatty acid derivatives through distillation. The high-POS-containing fat and oil manufactured by the method of the present invention contains high POS content of a triglyceride composition using raw materials of palm oil-based vegetable fat and oil, exotic fat-based vegetable olein oil or sunflower oil-based vegetable fat and oil. Therefore, the high-POS-containing fat and oil manufactured by the method of the present invention has properties different from typical fats replacing cacao butter, and have the same physical properties and composition as high-quality natural cacao butter. Thus, the fat and oil composition manufactured by the method of the present invention can replace natural cacao butter on a 1:1 basis.