Ultrasonic measurements of porosity in manufactured parts or materials are calibrated using reference standards in which parallel holes are drilled in the backside of a body of material. The holes simulate voids in a part which attenuate incident ultrasonic energy. The number, size and location of the holes determine the simulated level of porosity that may be used to calibrate an ultrasonic tester. Multiple reference standards representing different levels of porosity can be produced in the form of individual coupons, or in a single body having multiple groups of holes.