This paper presents a design and optimization method utilizing inductive coupling coils for wireless power transfer in implantable neural recording microsystems, aiming at maximizing power transfer efficiency, which is essential for reducing externally transmitted power and ensuring biological tissue safety. The modeling of inductive coupling is simplified by combining semi-empirical formulations with theoretical models. By introducing the optimal resonant load transformation, the coil optimization is decoupled from an actual load impedance. The complete design optimization process of the coil parameters is given, which takes the maximum theoretical power transfer efficiency as the objective function. When the actual load changes, only the load transformation network needs to be updated instead of rerunning the entire optimization process. Planar spiral coils are designed to power neural recording implants given the challenges of limited implantable space, stringent low-profile restrictions, high-power transmission requirements and biocompatibility. The modeling calculation, electromagnetic simulation and measurement results are compared. The operating frequency of the designed inductive coupling is 13.56 MHz, the outer diameter of the implanted coil is 10 mm and the working distance between the external coil and the implanted coil is 10 mm. The measured power transfer efficiency is 70%, which is close to the maximum theoretical transfer efficiency of 71.9%, confirming the effectiveness of this method.