A method for producing microstructures includes introducing modifications by a laser beam into a volume between two opposite outer surfaces of a glass substrate. An etching method is carried out which provides anisotropic material removal in one of the outer surfaces so as to produce recesses that have a conical shape. A layer that is resistant to an etching effect of the etching method is applied as a cover layer to only one outer surface. Then, a further etching method is carried out so that material is removed in the other outer surface until recesses of this other outer surface, which are produced and/or enlarged by the further etching method, have reached the cover layer.