Research and development on electronic devices having flexibility, not the functions of today's electronic devices, is active. Stretchable heaters with flexibility and elasticity can be utilized in various fields such as flexible displays, surgical instruments, sensors, soft robotics, smart clothes and so on. Because the stretchable heaters will undergo various forms of mechanical deformation, it is necessary not only to deform together with the mechanical deformation at this time but also to build a new construction. Therefore, in order to implement stretchable heaters, research on structure is important. In this study, in order to maintain conductivity by mechanical deformation, the structural characteristics of the electrode based on the embossed pattern were evaluated. In particular, the nano-structured pattern and the model of increasing/decreasing compressed thin film material were investigated. The von Mises stress and strain distribution were analyzed and the results are graphically depicted.