A new reinforcement arrangement scheme was suggested to provide satisfactory seismic performance and good workmanship for the coupling beams with small aspect ratio. Coupling beams with small aspect ratio are counter flexural deep beams with both ends restrained, in which the Bernoulli hypothesis are not valid. Although their load bearing capacity can be predicted with the strut-and-tie model developed recently, how to simulate this kind of beams adopting new reinforcement arrangement is still a problem. A macroscopic strut-and-tie model is thus presented for these coupling beams. Good agreement with experimental results is achieved.