Method of fabricating a microelectromechanical structure et comprising two elements suspended from a support, a cavity made in the support, said cavity having two different depths, including: fabrication of a mask on an element comprising a substrate and a structured layer formed on the substrate, said structured layer comprising the two elements that will be suspended above the cavity, the mask being formed above the structured layer, said mask comprising openings with different sections, the openings being distributed in two zones, each zone comprising openings with the same section, anisotropic etching of the element so as to define the two depths under the two suspended elements in the substrate through the structured layer, isotropic etching of the element so as to make the cavity under the suspended elements.