We theoretically and numerically designed a perfect metamaterial absorber at microwave frequencies. The proposed design has a very simple geometry, wide band properties and provides perfect absorption for all polarization angles which is one of the most desired properties for an absorber structure to be used in the applications where the source polarization is unknown. In order to explain the absorption mechanism both numerical and theoretical analyses are carried out. Designed structure offers a perfect absorption at around 9.8 GHz. The resonance frequency does not change depending on the source wave polarization. In addition, it can be easily reconfigured for THz and infrared regimes for different applications such as sensors, defense systems and stealth technologies.