  We present a theoretical study of mapping between Chern bands and generalized
Landau levels in twisted bilayer MoTe$_2$, where fractional Chern insulators
have been observed. We construct an exact Landau-level representation of
moir\'e bands, where the bases are derived from Landau-level wavefunctions
dressed by spinors aligned or antialigned with the layer pseudospin skyrmion
field and maintain uniform quantum geometry. We further generalize the dressed
zeroth Landau level to a variational wavefunction with an ideal yet nonuniform
quantum geometry and variationally maximize its weight in the first moir\'e
band. The variational wavefunction quantitatively reproduces the exact
diagonalization spectra of fractional Chern insulators at hole-filling factors
$\nu_h=2/3$ and $3/5$ across a large twist-angle range. Our work introduces a
new approach to studying fractional states by bridging the gap between Chern
bands and Landau levels.
