Method for manufacturing a scale, a scale manufactured according to the method and a position measuring device

In a method for producing a scale in the form of a phase grating, the scale itself, and a position measuring device including the scale, the scale includes two reflection layers located at a distance from one another on either side of a spacer layer. The production of the scale includes the following steps: provision of a first reflection layer, which is unbroken over its entire surface and fulfils the relationship A=R/η≧3, where R represents the degree of reflection and η represents the backscatter coefficient for electrons; application of the spacer layer to the first reflection layer; application of the second reflection layer to the spacer layer; and structuring of the second reflection layer by an electron beam lithography process.