In this work, we report on a novel microfabrication process suitable for macroelectronics, flexible electronics and biological applications. It consists of the embedding of high aspect ratio vertical nanosheets of materials on the surface of polydimethylsiloxane (PDMS) by using a reusable template and a dry-transfer process. Vertical Au-nanosheets (Au-NS) were successfully transferred onto the PDMS surface. Although a high density of embedded vertical nanosheets on the PDMS, the optical properties of the PDMS sheet in transmission were high enough for a low cost and high-resolution flexible photomask application. Sub-micron photolithography was demonstrated using inexpensive UV mask aligner and photoresist. ©2010 IEEE.