Method for making blanks (30; 130) having a length starting from a sheet of material, comprising at least a feed step during which said sheet is made to advance, according to an intermittent step-wise motion, by means of feed means (1, 2) fed step-wise in a direction of feed; an etching and/or cutting step, during which etchings (31; 131) and/or longitudinal cuts (32; 132, 135) are made, parallel to said direction of feed, on said sheet by means of etching and cutting means (3, 4) comprising at least a first roll provided with cutter means and associated to a second roll parallel to said first roll, and a separation step, during which said blank (30; 130) is separated from said sheet by means of cropping means, wherein said etching and/or cutting step occurs during said feed step and comprises: a first sub-step in which said first roll and said second roll rotate from an initial angular position to a final angular position and said cutter means etch and/or cut said sheet longitudinally in correspondence with a cutting zone, during a specific tangency sub-step of said first roll with said second roll, another sub-step in which said first roll and said second roll rotate from said final angular position to an angular position of disengagement, in which said cutter means are disengaged from said sheet and do not etch and/or cut said sheet, characterized in that after reaching the disengagement position, the first roll and second roll rotate to return to the initial angular position, in that during the rotation of said first roll to return to the initial angular position, said feed means (1, 2) are rotated in a direction inverse to the previous one, in such a manner as to retract said sheet by a quantity (L') substantially equal to that performed during the rotation of said first roll from said final angular position to said disengagement position, and in that said feed means (1, 2) and therefore said sheet, are stopped and kept stationary in a pause position until said first roll reaches said initial angular position. a first sub-step in which said first roll and said second roll rotate from an initial angular position to a final angular position and said cutter means etch and/or cut said sheet longitudinally in correspondence with a cutting zone, during a specific tangency sub-step of said first roll with said second roll, another sub-step in which said first roll and said second roll rotate from said final angular position to an angular position of disengagement, in which said cutter means are disengaged from said sheet and do not etch and/or cut said sheet, characterized in that after reaching the disengagement position, the first roll and second roll rotate to return to the initial angular position, in that during the rotation of said first roll to return to the initial angular position, said feed means (1, 2) are rotated in a direction inverse to the previous one, in such a manner as to retract said sheet by a quantity (L') substantially equal to that performed during the rotation of said first roll from said final angular position to said disengagement position, and in that said feed means (1, 2) and therefore said sheet, are stopped and kept stationary in a pause position until said first roll reaches said initial angular position.