Indoor positioning systems have a wide range of applications in drones, robotics, medicine, and VR. Lighthouse spatial positioning technology was originally developed as a tracking and positioning system for VR devices. It has great advantages in accuracy and delay. However, the implementation of this algorithm often relies on centralized official tracking software and deployment of multiple base stations. The process is complicated, and the tracker of the VR device is large and expensive. For this, this paper proposes an attitude estimation algorithm for a single base station, and designs a low-cost, lightweight, and scalable positioning tracker based on FPGA. The positioning tracker captures the optical signal from the base station, performs filtering, decoding, data synchronization and attitude estimation on it, and outputs highprecision positioning data in real time through the serial port, which improves the integration and computing efficiency of the positioning system. By building an experimental scene, the positioning tracker and attitude estimation algorithm designed in this paper are verified. The experimental results show that the accuracy of the positioning system reaches millimeter level, and the position jitter range is less than 4%.