Method for etching integrated-circuit layers to a fixed depth and corresponding integrated circuit

The invention relates to a method for etching an integrated-circuit layer to a fixed depth. The method consists in depositing onto the layer to be etched a protective layer forming a stop layer and then onto the latter a reference layer made of a material compatible with that of the layer to be etched the thickness of the reference layer being proportional to the depth of the etch to be produced. A mask is applied to the reference layer and the etching of this layer is carried out by chemical attack until encountering the stop layer. After removal of the mask and of the stop layer, in the etching zone, the reference layer and the layer of material to be etched 1 are simultaneously subjected to a chemical attack until encountering the stop layer. An etch having the plane dimensions of the etch of the reference layer and a depth proportional to the thickness of the reference layer is thus created. Application to the etching of integrated-circuit layers or to the creation of inverted-T-shaped elements.