Process for etching layers at a given depth in integrated circuits

The method consists in depositing on the layer to be etched 1 a protective layer forming a stop layer 2, then on the latter a reference layer 3, in a material compatible with that of the layer to be etched 1, the thickness of the reference layer 3 being proportional to the depth of the etching to be produced. A mask 4 is applied on the reference layer 3 and the etching of this layer is carried out by chemical attack until the stop layer 2 is encountered. After removal of the mask 4 and of the stop layer 2, in the etching area, the reference layer 3 and the layer of material to be etched 1 are simultaneously subjected to chemical attack, until the stop layer 2 is encountered. Etching to the plane dimensions of the etching of the reference layer 3, and of a depth which is proportional to the thickness of the reference layer 3, is thus created. Application to the etching of integrated circuit layers or to the creation of elements having an inverted-T shape.