Absolute calibration forms a valuable diagnostic tool in small-angle scattering experiments and allows the parameters of a given model to be restricted to the set which reproduces the observed intensity. General methods which are available for absolute scaling of small-angle X-ray scattering (SAXS) data are reviewed along with estimates of the degree of internal consistency which may be achieved between the various standards. In order to minimize the time devoted to calibration in a given experimental program, emphasis is placed on developing a set of precalibrated strongly scattering standards for the SAXS facilities of the National Center for Small-Angle Scattering Research (Oak Ridge). Similar standards have been developed previously for calibration of small-angle neutron scattering (SANS) data. Particular attention is given to standards which can be used for either SAXS or SANS experiments where each sample has been independently calibrated for both types of radiation. These calibrations have been tested via the theoretical relationships between the two cross sections. It has been found that specimens best suited for such intercalibration purposes are a glassy carbon specimen where the scattering arises from voids in a carbon matrix and a perdeuterated polyethylene where the scattering arises from periodic arrangement of the crystalline lamellae. In only these two cases could the identical specimen be used for both the neutron and X-ray scattering experiments.