We present a comprehensive first-principles investigation of boron fullerenes and two-dimensional boron sheets, unified under a coordination-based framework. By classifying over a dozen boron nanostructures, including B, B, B, B, B, and B, according to their local atomic environments (4-, 5-, and 6-fold coordination), we identify clear trends in structural stability, electronic properties, and magnetism. A universal energetic scaling relation , with or depending on the coordination family, captures the convergence of fullerene cohesive energies toward those of 2D boron phases. Notably, we establish one-to-one structural correspondences between select cages and experimentally accessible borophenes: B mirrors the -sheet, B the -sheet, B the -sheet, and B the -sheet. Our analysis reveals two distinct families of boron nanostructures based on the scaling exponent: one with , comprising structures with significant 6-fold coordination, and another with , which includes B, B, and two experimentally observed borophenes. These clusters also exhibit large HOMO–LUMO gaps (e.g., ~eV for B, 1.14~eV for B), contrasting with the metallicity of their 2D counterparts and, in the case of B, spontaneous spin polarization (). Our findings provide a predictive strategy for designing boron nanostructures by leveraging coordination fingerprints, and are further validated by the recent experimental synthesis of the B cage. This work bridges zero- and two-dimensional boron chemistry, offering a roadmap for the future synthesis and application of boron-based materials.

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