The present invention relates to a micromechanical device comprising a multi-layer micromechanical structure including only homogenous silicon material. The device layer comprises at least a rotor and at least two stators. At least some of the rotor and at least two stators are at least partially recessed to at least two different depths of recession from a first surface of the device layer and at least some of the rotor and at least two stators are at least partially recessed to at least two different depths of recession from a second surface of the device layer.