The fabrication of two-dimensionally confining X-ray waveguides enables the generation of nanoscopic X-ray beams. First applications of such waveguides for lens-less holographic imaging have already been demonstrated, but were limited by the fabrication methods and the design. To overcome these limitations, we present here the fabrication process for a second generation of X-ray waveguide with air or vacuum as guiding channel, based on e-beam lithography, ion etching and subsequent wafer bonding. This is a first step towards waveguides fulfilling requirements of high transmission and high confinement, since the process can be scaled down to smaller channel dimensions from the present structures. We address the structuring method used and present results of first X-ray characterization at synchrotron beamlines, under two entirely different beam settings, corresponding to the coupling of a coherent beam and an incoherent beam. The use of X-rays for the investigation of condensed matter structure relies on the precise definition of X-ray beams, which are then used in scattering, imaging or spectroscopy experiments. Since high-resolution lenses in particular for hard X-rays are not available, most modern synchrotron beamlines and laboratory instruments use slits or pinholes to define the cross section of the X-ray beams. As the scattering volume or the sample size decreases in many applications to the nanometer range, beam definition at the nanoscale presents an entirely new challenge for X-ray science and technology. Already today, many imaging, spectroscopy and lithography experiments require the use of very small apertures (also called spatial filters in some microscopy techniques) with a cross section far in the sub-micron range for X-ray-beam definition. The spatial resolution of these techniques is limited by the cross-sectional dimensions of the available apertures; see for example lens-less X-ray Fourier transform holography [1] or proximity X-ray lithography [2]. In the limit of smaller and smaller cross sections, the beam-