Method for producing an acoustic element, having the following steps: forming the acoustic element from a material blank, wherein the acoustic element formed from the material blank has first recesses on a first side of the acoustic element and second recesses on a second side of the acoustic element, opposite the first side, wherein the first recesses extend with their longitudinal axis along a first direction , wherein the second recesses extend with their longitudinal axis along the first direction , wherein the first recesses and the second recesses intersect, so that openings are formed between the first recesses of the first side and the second recesses of the second side, wherein the second recesses are cut out of the material blank by at least one cutting tool of a cutting machine , wherein the material blank passes through the cutting machine with a feed movement in a feed direction , which extends parallel to the first direction of the acoustic element, wherein the at least one cutting tool rotates about an axis of rotation arranged parallel to an axial direction , wherein, during the cutting of the second recesses , the at least one cutting tool is displaced in an adjusting direction in order to cut the second recesses out along the first direction , wherein the adjusting direction is perpendicular to the axial direction , wherein the axis of rotation is arranged perpendicular to the feed direction ; characterized in that the at least one cutting tool is at least one planing head , and during the cutting of the second recesses , the material blank carries out a relative movement parallel to the feed direction with respect to the axis of rotation of the at least one planing head . forming the acoustic element from a material blank, wherein the acoustic element formed from the material blank has first recesses on a first side of the acoustic element and second recesses on a second side of the acoustic element, opposite the first side, wherein the first recesses extend with their longitudinal axis along a first direction , wherein the second recesses extend with their longitudinal axis along the first direction , wherein the first recesses and the second recesses intersect, so that openings are formed between the first recesses of the first side and the second recesses of the second side, wherein the second recesses are cut out of the material blank by at least one cutting tool of a cutting machine , wherein the material blank passes through the cutting machine with a feed movement in a feed direction , which extends parallel to the first direction of the acoustic element, wherein the at least one cutting tool rotates about an axis of rotation arranged parallel to an axial direction , wherein, during the cutting of the second recesses , the at least one cutting tool is displaced in an adjusting direction in order to cut the second recesses out along the first direction , wherein the adjusting direction is perpendicular to the axial direction , wherein the axis of rotation is arranged perpendicular to the feed direction ; characterized in that the at least one cutting tool is at least one planing head , and during the cutting of the second recesses , the material blank carries out a relative movement parallel to the feed direction with respect to the axis of rotation of the at least one planing head . <EOS>