Abstract: The present invention relates to a method for forming a 3D optical component comprising the steps of: forming over a substrate a liquid layer of a polymer in a solvent, drying said polymer for removing at least a portion of said solvent and thereby creating a layer having a first dissolution rate, exposing by multi-photon absorption using an electromagnetic radiation source a predefined volume of said layer, thereby causing the volume to have a second dissolution rate which is different to said first dissolution rate, dissolve the non-exposed areas with a liquid solution for forming the 3D optical component, wherein said polymer is Hydrogen silsesquioxane, HSQ, and said dried layer having a thickness of at least 1 ?m.