A method for producing a micromechanical component is described. The method includes providing a substrate having a layer system including an insulating material situated on the substrate, a conductive layer section and a protective layer structure connected to the conductive layer section, which borders a section of the insulating material. The method furthermore includes carrying out an isotropic etching process for removing a part of the insulating material, the conductive layer section and the protective layer structure preventing the removal of the bordered section of the insulating material; and a structural element being developed, which includes the conductive layer section, the protective layer structure and the bordered section of the insulating material.