Wherever possible, the Makaton Core Vocabulary has been matched with New Zealand Sign Language (NZSL), and some sign concepts have been borrowed from the NZSL Tutors Association (Auckland Branch) NZSL Handbook (1995).

The Makaton language programme utilises many of the performance features of the Deaf Sign Language – such as facial expressions, body language and the use of placement and directionality.

It presents the key signs in the word order of spoken English.