A buried Anti Resonant Reflecting Optical Waveguide for an integrated Mach Zehnder structure based on porous silicon material is achieved using a classical photolithography process. Three distinct porous silicon layers are then elaborated in a single step, by varying the porosity (thus the refractive index) and the thickness while respecting the anti-resonance conditions. Simulations and experimental results clearly show the antiresonant character of the buried waveguides. Significant variation of the reflectance and light propagation with different behavior depending on the polarization and the Mach Zehnder dimensions is obtained. Finally, we confirm the feasibility of this structure for sensing applications.