A method of manufacturing a light emitting device includes: mounting a light emitting element in a package in which a recess is defined, the light emitting element being mounted on a bottom surface defining the recess; forming a first reflecting layer by covering lateral surfaces defining the recess with a first resin containing a first reflecting material; forming a second reflecting layer covering the bottom surface defining the recess, wherein the step of forming the second reflecting layer comprises settling the second reflecting material in the second resin by a centrifugal force so as to form (i) a layer containing a second reflecting material on the bottom surface defining the recess, and (ii) a light-transmissive layer above the layer containing the second reflecting material; and disposing a phosphor-containing layer on the second reflecting layer and the light emitting element, the phosphor-containing layer comprising a third resin that contains a phosphor.