The first two years of human life are characterized by the most dynamic growth in brain structures1–5 and remarkable cognitive and behavioral changes.6,7 Functional near-infrared spectroscopy (fNIRS; a list of abbreviations is provided in Table S1 in the Supplementary Material for the convenience of the reader) is an irreplaceable neuroimaging tool for studying early brain functional development, providing unprecedented opportunities for recording the hemodynamic response in awake, behaving infants because of its balanced temporal-spatial resolution and resilience to movement.8–11 Notably, although the Centers for Disease Control and Prevention defines 0- to 1-year-olds (yo) and 2- to 3-yo children as infants and toddlers, respectively, we have described 0- to 2-yo children as infants in this study for readability. Despite the suitability of fNIRS in infant studies, a major limitation of this technique is the inability of fNIRS data to provide structural information of the head tissue. In fNIRS measurements, a source–detector (SD) pair positioned on the scalp surface measures local concentration changes in oxygenated and deoxygenated hemoglobin caused by neural activity.12–15 On the other hand, while neural activity tied to a specific human function originates in local brain regions. The absence of structural information in the fNIRS signal makes it impossible to correlate the signal response with the anatomical brain regions. Therefore, in fNIRS studies, the scalp location where the SD pair is attached to its underlying brain region where the fNIRS signal originates should be mapped. We call this mapping the scalp-cortex correlation (SCC). Several methods for obtaining SCC have been proposed for studies on adults; however, only a few studies have provided SCC for the infant population. Similar to adults, infant SCC is mostly based on a simple geometrical technique, i.e., correlating the location of the SD pair on the scalp, typically, the midpoint of the SD pair, with cortical regions in a simple point-to-point geometrical manner. For instance, researchers often referred to the international 10-20 or 10-10 system16 when attaching SD pairs on the scalp and then inferred the anatomical locations17–19 according to the geometrical SCC of the adult head20,21 or infant head.22–25 Notably, by linearly reducing the size of the adult heads, the virtual registration method26 has also been employed to estimate SCC in infant studies.27–29 As described above, the point-to-point geometrical SCC provides a tolerable estimation of the underlying brain regions for the absorption change acquired by the SD pair. Nevertheless, the geometrical SCC is based on the assumption that the absorption change occurs at the cortical projection point below the midpoint between the SD pair, and light scattering in the head tissue is not considered. Mounting evidence from light propagation analysis in the adult head revealed light scattering in the head tissue could have a considerable influence on the partial pathlength (PPL) in the brain and the spatial sensitivity profile (SSP).30–34 Notably, a few studies have already demonstrated that light propagation in the infant heads is distinct from that in adults owing to structural differences.35,36 Furthermore, very recent studies on adults have started considering light propagation in turbid media when calculating the SCC.37,38 However, to date, no light propagation analysis-based SCC data are available for 0- to 2-yo infants. In addition to age, SD distance must have a significant influence on optics-based SCC during early development. Only a few studies have examined the effect of SD distance on fNIRS sensitivity in infant brain tissue.35,39 For example, Fukui et al.35 found that fNIRS sensitivity to gray matter (GM) and white matter (WM) of neonates was modulated by the SD distance. These threads of evidence revealed that it remains largely unknown how age and SD distance affect optics-based SCC in 0- to 2-yo infants and how to choose an appropriate SD distance to ensure both the sensitivity to cerebral hemodynamics and the selectivity of signals from a specific brain region of interest. To address these issues, the current study aimed to create a precise optics-based SCC between SD pairs on the scalp fiducial point and brain regions defined by a macro-anatomical atlas by considering the light scattering in 0-, 1-, and 2-yo infant heads. In addition, we quantitatively characterized the changes in SCC with age and SD distance and evaluated the suitable SD distances for each age. The optics-based SCC was obtained for each SD pair by solving the diffusion equation.