A solid-state refrigeration method at sub-kelvin temperatures has been developed. It is based on quasiparticle tunnelling between a superconductor and a normal metal, or, between two dissimilar superconducting metals. The refrigerator is fabricated by combining nanolithography and micromachining methods. This technique has been demonstrated in both electron cooling from 0.3 to 0.1 K and in refrigeration of a dielectric platform. We describe a new fabrication method of tunnel junctions in a shadow evaporation configuration using a mechanical mask of silicon nitride.