To date, the theoretical studies on dry abrasion on surfaces with microscopic roughness are based on JKR or DMT contact theory. Superhydrophobic nanocomposite coatings with low surface energy and microscopic surface roughness have extremely low real contact area and adhesion to the abrasive when subjected to contact and friction, making the above theories inapplicable. To date, there lack of theoretical studies on the dry abrasion characteristics of superhydrophobic nanocomposite coating surfaces. In response to this problem, a numerical understanding of the frictional force on superhydrophobic nanocomposite coatings is proposed based on Hertz contact theory, and the abrasion mechanisms of superhydrophobic nanocomposite coatings and its influencing factors are analyzed from the perspective of microscopic torque balance. The abrasion process is divided into three stages, and there exists a minimum value of bonding strength between the microstructure on the coating surface and the polymer matrix of the coating that determines whether abrasion will occur. This minimum bonding force is determined by Young's modulus of the polymer matrix, the radius of the microstructure, and the applied load. The conclusions can be a guide for the improvement of the anti-dry-abrasion property of superhydrophobic nanocomposite coatings from the perspective of coating preparation.