A method for manufacturing recessed micromechanical structures in a wafer. A first etching mask and a second etching mask are patterned on the horizontal face of the wafer. The second etching mask defines at least one recess area and the first etching mask defines at least one etch-control area within the at least one recess area. The placement, number and dimensions of the etch-control areas influence the vertical etch rate of the recessed structure. Adjacent structures can be etched to different recess depths by selecting suitable etch-control areas.