Disclosed is a method including the following steps: a) providing a substrate including a first silicon layer, a second silicon layer and an intermediate silicon oxide layer therebetween; b) etching the first silicon layer in order to form the timepiece components therein; c) releasing from the substrate a wafer formed by at least all or part of the etched, first silicon layer and including the timepiece components; d) thermally oxidizing and then deoxidizing the timepiece components; e) forming by thermal oxidation or deposition a silicon oxide layer on the timepiece components; f) detaching the timepiece components from the wafer.