The inner ear of vertebrates contains a complex arrangement of enclosed sacs and channels which are the sites of the senses of balance and hearing. Parts of these sensory systems are called maculae acting as gravity receptor organs responding to linear accelerations. The sensory transduction depends on the inertial mass of a calcium carbonate biomineral (so-called statolith) which, in case of reptiles, birds and mammals produce the calcite modification (so-called otoconia). Otoconia show a barrel-shaped habit with triplanar faceted ends and undergo only little changes with time. The perculiar shape of otoconia as well as their inner structure and the resulting biofunctionality are far away from being fully understood up to now. The same is true for their shape development (morphogenesis). Our investigations contribute to these essential questions by a close biomimetic approach and are focused on the shape development of the complex composite architecture resembling all the structural details which are known from natural otoconia up to now. The peculiar morphogenesis as well as the decalcification behaviour of the biomimetic otoconia give rise to deeper interpretation of their functionality responding to linear accelerations. On the biogenic side especially human otoconia are used to draw comparisons.