The invention discloses an organosilicon superhydrophobic nano-composite coating with ultra-low inorganic powder content. The composite coating sequentially comprises a base material, an organosilicone resin coating which contains inorganic powder and serves as an inner coating, and an organosilicone resin coating which does not contain the inorganic powder and serves as an outer coating, or the composite coating sequentially comprises the base material, an organosilicone resin coating which does not contain the inorganic powder and serves as the inner coating and an organosilicone resin coating which contains the inorganic powder and serves as the outer coating. A method for forming the coating on the base material by a two-step coating method is also provided by the invention. The composite coating provided by the invention can be used for long-term hydrophobisation, ice prevention and weather resistance in the fields of inner and outer walls of outdoor buildings, automobile bodies, ship bodies, various pipelines, electric and electronic devices, toys, plastic products, glass products and the like. The preparation method provided by the invention has the advantages of simple process, short flow, strong generality, strong environmental suitability and the like, and is easy to construct.