A process for the simultaneous fabrication of microcavity structures on both sides of a film was proposed and demonstrated to develop a free-standing-type integrated absorber–emitter for use in solar thermophotovoltaic power generation systems. The absorber–emitter-integrated film comprised a heat-resistant Ni–W alloy deposited by electroplating. A two-step silicon mould was fabricated using deep reactive-ion etching and electron beam lithography. Cavity arrays with different unit sizes were successfully fabricated on both sides of the film; these arrays are suitable for use as a solar spectrum absorber and an infrared-selective emitter. Their emissivity spectra were characterised through UV–vis–NIR and Fourier transform infrared spectroscopy.