A microstructure and a method for manufacturing the same includes: disposing a liquid film on a surface of a substrate, wherein a solid-liquid interface is formed where the liquid film is in contact with the substrate; and irradiating the substrate with a laser of a predetermined waveband to etch the substrate at the solid-liquid interface, wherein the position where the laser is irradiated on the solid-liquid interface moves at least along a direction parallel to the surface of the substrate, and the absorption rate of the liquid film for the laser is greater than the absorption rate of the substrate for the laser.