A small structure which uses bonding wires to prevent disturbance and provide support and a method of fabricating the same are provided. The small structure includes a floating body having a plurality of first contact pads, a base having a plurality of second contact pads, and a plurality of bonding wires electrically connecting the first and second contact pads and elastically supporting the floating body. The method of fabricating the small structure includes preparing a base, forming a sacrificial layer on the base, disposing a floating body on the sacrificial layer, connecting the base and the floating body with bonding wires, and removing the sacrificial layer. Thereby, fabrication costs of the small structure are reduced.