This paper derives the analytical solution of Goos–Hänchen and Imbert–Fedorov shifts of rotational elliptical Gaussian beams (REGBs). Furthermore, we find that near the Brewster angle incidence at near-p incident paraxial beam polarization, the values of the beam shifts and the widths of the corresponding resonance shift curves become dependent on the beam waist. By introducing the effective beam waist and rotational phase factor, the causes of the beam shift variation phenomenon are analyzed from the viewpoints of analytical solutions and Fourier optics. Meanwhile, by adjusting the Fermi energy level of graphene, it is found that the direction of GH shift of the elliptical rotating Gaussian beam depends on the reflecting material, and the direction of IF shift depends on the rotational phase of the beam.