A method of manufacturing capacitive elements for a capacitive device which comprises one or more layers is provided. At least one layer is etched from a first surface to a second surface thereof to form two sections of the layer, such that the sections are movable relative to one another, and such that a wall extending from the first surface to the second surface is formed on each of the two sections, the walls defining a gap therebetween. An etching step forms multiple recesses in each wall such that multiple capacitive elements are defined between adjacent recesses, the capacitive elements of one wall being offset from those of the other wall when the sections are stationary with respect to one another. A corresponding capacitive device is also provided.