The latest International Technology Roadmap for Semiconductors (ITRS) has highlighted the detection and analysis of defects in Integrated Circuits (IC) as a major challenge faced by the semiconductor industry. Advanced tools used today for defect cross sectioning include dual beams (focused ion- and electron-beam technologies) with resolution down to the sub-Angstrom level. However ion milling an IC with a FIB is time consuming because of the need to open wide cavities in front of the cross-sections that need to be analyzed. Therefore the use of a femtosecond laser as a tool for direct material removal is discussed in this paper. Experiments were performed on IC structures to reveal the different layers of fabrication: selective or total ablation can occur depending on the laser energy density, without delamination of the layers. Different laser irradiation conditions like pressure (air, vacuum), polarization, beam shaping, and scanning parameters have been used to produce different types of cavities. The femtosecond laser engraving of silicon-based structures could be useful for cross-sectioning devices but also for other applications like direct-write lithography, photomask repair, maskless implantation or reverse engineering/restructuring.