I have several certified tests blocks that I work off from, one I bought, the others were gifts (thanks again Chuck!). Good test blocks are not the priciest things you can buy but they are by no means cheap, so I also made several sets to do everyday calibrations with so as not to wear out the certified ones. There are three very critical considerations in making test blocks- the heat treat must be dead on and thorough, the finish must be completely consistent and fine, and last but certainly not least, the results must be completely and objectively verified.
A good solid chunk of steel should be used, one between 1/4" and 3/8" thick, with no dips or bows, so shallow hardening steels really are not very useful. O1 is very good for this, I have used it and O2. They should be completely hardened to maximum and then tempered for a higher hardness. Obviously keeping them cool in finishing is critical, use a light touch and plenty of water dipping in polishing, I take mine to at least 800X. But now for the part that makes my ability to estimate tempering for hardness rather important- I do not check them with my tester at this time! Instead I send them off to Tim Zowada who I know is as fussy as I am about keeping his calibration and ask him to test them and then pack them back up and send them back without telling me the results. Then I zero in my tester using my best certified blocks and test the blocks I made. I take at least five readings to be certain there is no deviation and then call Tim and ask him what he got- if our numbers match, I have new test blocks!
I look at hardness testers much like sighting in a rifle. If my results are all over the map no matter what I do I may have real problems, however if I have a consistent grouping, but it just is not where it should be then I have something to work with and all I have to do is adjust things so the grouping matches the bullseye. This is the importance of test blocks, even with a cheap imported tester, if the results are tight and consistent, a good test block will allow you to zero it in to very reliable test results.