The necessary reduction of the human footprint demanded by Sustainable Development can be measured by the entropy flow of the society to the environment. The classic tools of process evaluation as e.g. exergetic or life cycle analysis are able to evaluate existing solutions. But their use during the design phase is quite limited because of lacking information about the system and its components. They may be helpful for evolutionary development strategies on a long term only. But reversible process structures can be used as benchmarks already in the conceptual design phase to introduce the demands of the second law. It can be shown that basic human demands on housing, mobility, communication, and infrastructure and industry can be principally supplied by reversible process structures. Because the process logic is a virtual one, real processes can be engineered with a reversible structure however its components produce irreversible entropy flows. Hybrid cars are the most common examples here. The use of exergetic efficiencies allows a transfer of the results of reversible structures to real technology easily. The here presented methodology of sustainable engineering can be summarized by three design rules as using reversible structures, considering technology by exergetic efficiencies, and minimizing components’ entropy export. The still increasing utilization of electricity in upcoming technologies is very helpful for introducing reversible structures within hybrid technologies.