In recent years, auroral observation networks using high-sensitivity cameras have been developed in the polar regions. These networks allow us to observe dimmer auroras such as pulsating auroras (PsAs) with a high signal-to-noise ratio. We reconstructed the horizontal distribution of precipitating electrons using computed tomography with monochromatic PsA images obtained from three observation points. The three-dimensional distribution of the volume emission rate (VER) of the PsA was also reconstructed. The characteristic energy of the reconstructed precipitating electron flux ranged from 6 keV to 23 keV, and the peak altitude of the reconstructed VER ranged from 90 to 104 km. We evaluated the results using a model aurora and compared the model’s electron density with the observed electron density. The electron density was reconstructed correctly to some extent. These results suggest that the horizontal distribution of precipitating electrons associated with PsAs can be effectively reconstructed from ground-based optical observations.