In laboratory studies of solid oxide fuel cell (SOFC), performance testing is commonly conducted upon button cells because of easy implementation and low cost. However, the comparison of SOFC performance testing results from different labs is difficult because of the different testing procedures and configurations used. In this paper, the SOFC button cell testing process is simulated. A 2-D numerical model considering the electron/ion/gas transport and electrochemical reactions inside the porous electrodes is established, based on which the effects of different structural parameters and configurations on SOFC performance testing results are analyzed. Results show that the vertical distance (H) between the anode surface and the inlet of the anode gas channel is the most affecting structure parameter of the testing device, which can lead to up to 18% performance deviation and thus needs to be carefully controlled in SOFC button cell testing process. In addition, the current collection method and the configuration of gas tubes should be guaranteed to be the same for a reasonable and accurate comparison between different testing results. This work would be helpful for the standardization of SOFC button cell testing.