The purpose of the present invention is to provide a silicone rubber particle having a higher light scattering property which can be expected to provide makeup cosmetics such as a foundation with a higher soft focus effect, and a method for preparing the same. The present invention provides a silicone composite particle composed of a silicone rubber particle and a polyorganosilsesquioxane, wherein the silicone rubber particle has plural dents on its surface and said polyorganosilsesquioxane adheres to the surface of the silicone rubber particle. Further, the present invention provides a method for preparing the silicone composite particle, wherein the method comprises steps of subjecting organotrialkoxysilane to a hydrolysis and subsequent condensation in the presence of water, an alkaline substance and a silicone rubber particle containing therein a liquid to thereby have a resultant polyorganosilsesquioxane adhered to the surface of the silicone rubber particle, and subsequently removing the liquid.
