Based on multi-level wind observations from two meteorological towers on Luzon Island and in Guangdong during Super Typhoon Mangkhut (No. 1822), with the vertically refined simulations using the WRF model, this study systematically investigates near-surface wind shear characteristics in the typhoon eye, eyewall, and outer wind field. The results show that vertical wind speed profiles in the typhoon eye exhibit poor agreement with the power-law formulation, whereas those in the eyewall and outer wind field generally follow a power-law distribution. Among these regions, the eyewall displays the most stable wind profile characteristics, while the goodness of fit in the outer wind field decreases significantly with increasing complexity of the underlying surface. Over the ocean, the wind shear exponent (α) is smallest in the eye region (α < 0.1, with partly negative values), but increases markedly in the eyewall, where α is mainly distributed between 0.1 and 0.2 and occasionally exceeds 0.2; meanwhile, the flexibility of the power-law model is notably weakened. The results demonstrate that complex terrain and heterogeneous underlying surfaces exert a strong modulation on near-surface wind shear. Therefore, directly adopting historical extreme wind speeds in wind power engineering design may underestimate these effects, whereas high-resolution numerical simulations provide an effective tool for their quantitative assessment.