In making an airbridge structure, a second resist layer is applied over a first resist layer. The resist layers are exposed and developed to have a predetermined width W2. A third resist layer is applied. The third resist layer is also exposed and developed to have a predetermined width W3. An airbridge-forming material layer is applied to the layer stack structure consisting of the first, second, and third resist layers, forming an airbridge. The resist layers are removed, completing the manufacture of the airbridge, which has a stepped cross section.