The typical commercial size of a Gas Diffusion Layer (GDL) for Proton Exchange Membrane Fuel Cell (PEMFC) application is around 180 μm up to 290 μm. GDL facilitates the diffusion of reactants to the catalyst layers and liquid removal from the membrane to the flow field. In this regard, GDL should be a porous region with conductive materials as thin as possible to reduce the size and the costs. Lowering the thickness of the GDL also results in better performance of the stack since it increases the speed of reactants to reach the catalysts. However, the main obstacle is the formation of ultra-thin porous GDL, which can be also named as standalone microporous layer (MPL). The novelty of this study is the manufacturing process and production of ultra-thin porous GDL with carbon and Polytetrafluoroethylene (PTFE) as the main materials. The produced GDL has the thickness of 28.9 μm, which has been measured using microscope imaging. This novel GDL can be used as the conductive diffusive region inside the PEM fuel cells, Alkaline fuel cells, and the cathode of PEM and Alkaline electrolyzers. Additionally, the novel invention can be considered as a 2D membrane for carbon capture purposes after being functionalized.