Since the 90's, porous silicon has been studied and implemented in many devices, especially in MEMS technology. In this article, we present a new approach to build miniaturized proton exchange membrane micro-fuel cells using porous silicon as a hydrogen diffusion layer. In particular, we propose an innovative process to build micro fuel cells from a “corrugated iron like” 3D structured porous silicon substrates. This structure is able to increase up to 40% the cell area keeping a constant footprint on the silicon wafer. We propose here a process route to perform electrochemically 3D porous gas diffusion layers and to deposit fuel cell active layers on such substrates. The prototype peak power performance was measured to be 90 mW cm−2 in a “breathing configuration” at room temperature. These performances are less than expected if we compare with a reference 2D micro fuel cell. Actually, the active layer deposition processes are not fully optimized but this prototype demonstrates the feasibility of these 3D devices.