Fluorine-doped tin oxide (FTO) has been used as a representative transparent conductive oxide (TCO) in various optoelectronic applications, including light emitting diodes, solar cells, photo-detectors, and electrochromic devices. The FTO plays an important role in providing electron transfer between active layers and external circuits while maintaining high transmittance in the devices. Herein, we report the effects of substrate rotation speed on the electrical and optical properties of FTO films during ultrasonic spray pyrolysis deposition (USPD). The substrate rotation speeds were adjusted to 2, 6, 10, and 14 rpm. As the substrate rotation speed increased from 2 to 14 rpm, the FTO films exhibited different film morphologies, including crystallite size, surface roughness, crystal texture, and film thickness. This FTO film engineering can be attributed to the variable nucleation and growth behaviors of FTO crystallites according to substrate rotation speeds during USPD. Among the FTO films with different substrate rotation speeds, the FTO film fabricated at 6 rpm showed the best optimized TCO characteristics when considering both electrical (sheet resistance of 13.73 Ω/□) and optical (average transmittance of 86.76 % at 400~700 nm) properties with a figure of merit (0.018 Ω-1).