With the aim of furthering the explanation of iridescence in Morpho butterflies, we developed an optical model based on the finite-element (FE) method, taking more accurately into account the exact morphology of the wing, origin of iridescence. We modeled the photonic structure of a basal scale of the Morpho rhetenor wing as a three-dimensional object, infinite in one direction, with a shape copied from a TEM image, and made out of a slightly absorbing dielectric material. Periodic boundary conditions were used in the FE method to model the wing periodic structure and perfectly matched layers permitted the free-space scattering computation. Our results are twofold: first, we verified on a simpler structure, that our model yields the same result as the rigorous coupled wave analysis (RCWA), and second, we demonstrated that it is necessary to assume an absorption gradient in the true structure, to account for experimental reflectivity measured on a real wing.