Cryogenic electrical substitution radiometers (ESR) are well established in radiometry to determine radiant power with low uncertainties from the infrared to the soft X-ray region. The absorbers are made of copper to achieve a small time constant. At higher photon energies, the use of copper prevents the operation of ESR due to increasing transmittance. A new absorber design for hard X-rays has been developed at the laboratory of the Physikalisch-Technische Bundesanstalt (PTB) at BESSY II. In the first place, extensive simulations were performed for a variety of materials and absorber geometries using the Monte Carlo simulation code Geant4. The accuracy of the simulations was verified comparing them to scattering experiments performed at a 7T wavelength shifter beamline at BESSY II. It was shown that Geant4 describes the photo-effect, including fluorescence as well as Compton- and Rayleigh scattering, with high accuracy. The simulations and experiments resulted in an absorber with a gold base 500μm in thickness, inclined by 30°, and a cylindrical shell made of copper 80μm in thickness to reduce losses caused mainly by fluorescence. The absorber was manufactured at PTB by means of electroforming and was implemented into an existing ESR. Monochromatized synchrotron radiation of high spectral purity was used to calibrate silicon photodiodes against the ESR for photon energies up to 60keV with relative uncertainties below 1%.