A method for manufacturing a micromechanical component is described, including the steps of: forming a first etch stop layer on a base substrate, the first etch stop layer being formed in such a way that it has a first pattern of through-cutouts; forming a first electrode-material layer on the first etch stop layer; forming a second etch stop layer on the first electrode-material layer, the second etch stop layer being formed in such a way that it has a second pattern of through-cutouts differing from the first pattern; forming a second electrode-material layer on the second etch stop layer; forming a patterned mask on the second electrode-material layer; and carrying out a first etching step in a first direction and a second etching step in a second direction counter to the first direction in order to etch at least one first electrode unit out of the first electrode-material layer and to etch at least one second electrode unit out of the second electrode-material layer. Also described are micromechanical components.