New types of circuit elements for integrated circuits include structures wherein a thickness dimension is much greater than a width dimension and is more closely spaced than the width dimension in order to attain a tight coupling condition. The structure is suitable to form inductors, capacitors, transmission lines and low impedance power distribution networks in integrated circuits. The width dimension is on the same order of magnitude as skin depth. Embodiments include a spiral winding disposed in a silicon substrate formed of a deep, narrow, conductor-covered spiral ridge separated by a narrow spiral trench. Other embodiments include a wide, thin conductor formed in or on a flexible insulative ribbon and wound with turns adjacent one another, or a conductor in or on a flexible insulative sheet folded into layers with windings adjacent one another Further, a method of manufacture includes directional etching of the deep, narrow spiral trench to form a winding in silicon.