A method for manufacturing an acoustic element of a sound absorption structure including at least one cylindrical, conical or truncated conical chamber obtained from a flat preform shaped and then assembled in order to obtain the cylindrical, conical or truncated conical shape of the chamber. This manufacturing method makes it possible to obtain an acoustic element that has thin walls and is made from a material suited to its environment. An acoustic element obtained using the manufacturing method, a sound absorption structure comprising at least one such acoustic element and an aircraft powerplant comprising at least one such structure are also described.