The bucket foundation structure is a new-type breakwater, and there is still no reliable design standards and construction techniques to refer to up to present. Combining with Xuwei breakwater engineering in Lianyungang, we study the load cases, the structure model test, the finite element method (FEM) analysis approach and the reinforcement design method of the structure. The advantages and disadvantages of the soil-structure interaction model and the simplified single bucket model are given by in-depth comparison. Additionally, the Chinese code and ACI 318 code to evaluate the crack width of bidirectional plate are compared via an example.