We present a modified design for the fabrication of tunnel junctions applied in metal-based single electron transistors (SETs). The electrodes of the junction are placed on different levels which allows a significant reduction of the tunnel capacitance. The device is fabricated with relaxed 100 nm lithography requirements and shows clear SET features at an operating temperature of T = 4.2 K: Coulomb blockade, pronounced staircase, and distinct oscillations. The observed experimental results are discussed in comparison with simulated data.