We have fabricated three dimensional photonic components such as waveguides and beam splitters from crystalline silicon using a process based on one or more ion irradiation steps with different energies and fluences, followed by electrochemical anodization and thermal annealing. We first demonstrate the fabrication of multilevel silicon waveguides and then extend this process to make multilevel beam splitters, in which three output waveguides are distributed over two depths. The dimensions of the waveguides can be defined within a range from 0.5 μm to several micrometers simply by varying the ion beam fluence.