A light-emitting diode (LED) and a method for manufacturing the same are described. The light-emitting diode comprises: a conductive substrate including a first surface and a second surface opposite to the first surface; a metal bonding layer deposed on the first surface of the conductive substrate; a reflective metal layer deposed on the metal bonding layer; an N-type semiconductor layer deposed on the reflective metal layer; an active layer deposed on the N-type semiconductor layer; a P-type semiconductor layer deposed on the active layer; a window layer deposed on the P-type semiconductor layer, wherein a thickness of the window layer is substantially at least 50 μm, and the window layer is composed of a transparent conductive material; and a P-type electrode deposed on the window layer.