Photonic crystals are periodic dielectric structures that have a photonic band gap to control the propagation of light in a certain wavelength range. This property offers a means to manipulate photons in the same way as electrons can be controlled in an atomic lattice. Porous silicon is an ideal candidate fo r the fabrication of photonic crystals because of the availability of a variety of silicon micromachining techniques. One-dimensional photonic crystals with customized parameters can be economically fabricated using porous silicon multilayer structures with periodically modulated porosity. Despite the structural non-homogeneities, porous silicon fabricated on a p-type Si substrate has optical properties similar to a dielectric material with a single effective refractive index. The exact value of the refractive index for each layer depends on its porosity. An engineered porosity can be obtained by changing the etching currents during the anodization process. This results in a modulation of the refractive index. A stack of alternating layers with high and low porosity produces a distributed Bragg reflector (DBR). Various designs incorporating multilayer porous silicon structures with an optical Fabry-Perot resonator and coupled microcavities are under development and can serve as an optical filter. Prototypes of such free-standing structures with 21–200 stacked layers to be used as DBRs, Fabry-Perot resonators or coupled microcavities are being fabricated. These structures are coated with polystyrenesulfonate on their backsides to increase mechanical strength and at the same time maintain flexibility. In this work, reflectance spectra of these porous silicon multilayers with and without polymer on the backside were measured. Simulations of the multilayer one-dimensional photonic crystals were performed to predic t the reflectance spectrum and optimize their structures before the fabrication and to compare to experimental data.