A manufacturing method of puff and a puff fabricated by the same are provided. The manufacturing method includes a) laser-perforating a puff fabric using a laser perforating device and cutting out to prepare a perforated fabric, b) fabricating a puff base by shaping the perforated fabric, c) preparing a compact powder containing a porous member therein, by compressing powder in powder form with the porous member inserted therein, d) inserting the compact powder into the puff base, and e) fabricating a puff by covering which includes sewing the puff cover onto the puff base.