A method for manufacturing a micromechanical device layer, the method performed on a device wafer comprising a single layer of homogenous material, wherein the method comprising the steps of: a) patterning a first mask on a first face of the device wafer, the first mask patterning at least lateral dimensions of comb structures and outlines of large device structures; b) etching first trenches using the first mask, the first trenches defining the lateral dimensions of the at least comb structures and outlines of large device structures in a single deep etching process, the first trenches having a first depth (d1'); c) filling the first trenches with a deposit layer; d) patterning at least a first recession mask on the first face of the device wafer, the first recession mask defining at least first areas of the device wafer where the surface of the device wafer is to be recessed below a first surface of the device wafer; e) etching at least first recession trenches on the first areas, using the first recession mask, the first recession trenches having a first recession depth (d2, d2'), wherein at least some of the first recession trenches at the first areas are laterally limited by the first trenches filled with the deposit layer and determine the amount of recession of a comb structure below the first surface of the device layer; f) patterning at least a second recession mask on a second face of the device wafer, the second recession mask defining at least second areas of the device wafer where the surface of the device wafer is to be recessed below a second surface of the device wafer; g) etching at least second recession trenches on the second areas, using the second recession mask, the second recession trenches having a second recession depth, wherein at least some of the second recession trenches at the second areas are laterally limited by the first trenches filled with the deposit layer and determine the amount of recession of a comb structure below the second surface of the device wafer; and h) removing the deposit layer added in step c) after performing steps a) to g) to release the movable parts of the micromechanical device layer. a) patterning a first mask on a first face of the device wafer, the first mask patterning at least lateral dimensions of comb structures and outlines of large device structures; b) etching first trenches using the first mask, the first trenches defining the lateral dimensions of the at least comb structures and outlines of large device structures in a single deep etching process, the first trenches having a first depth (d1'); c) filling the first trenches with a deposit layer; d) patterning at least a first recession mask on the first face of the device wafer, the first recession mask defining at least first areas of the device wafer where the surface of the device wafer is to be recessed below a first surface of the device wafer; e) etching at least first recession trenches on the first areas, using the first recession mask, the first recession trenches having a first recession depth (d2, d2'), wherein at least some of the first recession trenches at the first areas are laterally limited by the first trenches filled with the deposit layer and determine the amount of recession of a comb structure below the first surface of the device layer; f) patterning at least a second recession mask on a second face of the device wafer, the second recession mask defining at least second areas of the device wafer where the surface of the device wafer is to be recessed below a second surface of the device wafer; g) etching at least second recession trenches on the second areas, using the second recession mask, the second recession trenches having a second recession depth, wherein at least some of the second recession trenches at the second areas are laterally limited by the first trenches filled with the deposit layer and determine the amount of recession of a comb structure below the second surface of the device wafer; and h) removing the deposit layer added in step c) after performing steps a) to g) to release the movable parts of the micromechanical device layer.