In this work, we propose an optimum unit cell arrangement to obtain near absolute polarization insensitivity in a metal-insulator-metal (MIM) based ultra-broadband perfect absorber. Our findings prove that upon utilizing this optimum arrangement, the response of the absorber is retained and unchanged over all arbitrary incidence light polarizations, regardless of the shape of the top metal patch. First, the impact of the geometry of the top nanopatch resonators on the absorption bandwidth of the overall structure is explored. Then, the response of the MIM design for different incidence polarizations and angles is scrutinized. Finally, the proposed design is fabricated and characterized.