A water-based switchable absorber/reflector (WSAR) based on toner-coated honeycomb is proposed. The structure consists of a metasurface absorbing layer, a toner honeycomb layer, a water layer and a metal plate. The combination of metasurface and coated toner honeycomb can realize the function of broadband absorption, and the water layer is used as a control purpose to obtain a good reflection effect by filling the container with water. When the water container is in the state of without water, it behaves as an electromagnetic wave absorber with good absorption performance in the frequency band...