This paper presents a broadband, polarizationinsensitive metasurface absorber designed using sub-wavelength unit cells for efficient microwave absorption. The structure achieves high absorption over 99% by embedding symmetrically placed surface-mounted resistors, which enhance impedance matching and electromagnetic field absorption. The proposed design incorporates three identical resistive loads (R1=R2= R3=200 Omega) arranged to promote balanced current distribution and enhanced electromagnetic response over the operating bandwidth range of 4 GHz. Full-wave simulations performed for both TE (transverse electric) and TM (transverse magnetic) modes demonstrate absorption that exceeds 99% in the 8-12 GHz frequency band. The resulting compact and efficient absorber exhibits polarization-independent performance and wideband functionality, which can be applicable in low-observable systems, EMI-sensitive environments, and stealth technology.