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The absorber comprises a lossy substrate (1) with a first, structured metallic layer (4) and a second, non-structured metallic layer (6) arranged on opposite surfaces (3, 5). An additional carrier layer (10) can be provided for mechanically supporting the first metallic layer (4). The substrate (1) is perforated by openings (2) and/or is provided with recesses. Methods are described for optimizing the structure of the first metallic layer (4) as well as of the openings (2) or recesses. The combination of the structured first metallic layer (4) and the openings (2) or recesses allows to provide an absorber with improved absorption properties.