In order to prepare for the Curriculum Guideline after the integration of preschool and kindergarten in Taiwan, the Ministry of Education commissioned some scholars to construct the learning indicators for six learning domains in the new preschool and kindergarten curriculum guideline between 2006 and 2008. Based on the empirical research findings, this paper is intended to use the process of constructing a drama indicator and scale as an example to show the development of the Aesthetic learning indicators. In the first year, preliminary drafts of the drama scale and learning indicator were individually built through literature reviews on theories of Aesthetic Domain and Dramatic Play. Then, the drafts were validated and revised by experts in the field. Meanwhile, those drafted scales were revised through pilot tests in two different phases. Afterwards, a national survey was conducted through stratified random sampling in 25 cities and counties in Taiwan (including small islands outside Taiwan) in which 1,330 young children at 3 different age level (3’s, 4’s and 5’s) were involved. Through statistical analysis with SPSS software, the performances of Dramatic Play behaviors of children at different age levels were analyzed. In the second year the statistical data which reflected 70 percent of the children’s behaviors meeting the standards for Dramatic Play at different age level were converted into the drama learning indicators in the Aesthetic Domain. The new draft of indicators was under further revisions through several national expert advisory conferences. It is hoped that the findings will provide foundations for theory and studies in both the Aesthetic Domain of young children in Taiwan and the process of constructing learning indicators, and that the empirical data will provide references for the follow-up study.