We describe design and characterization of electromagnetic metasurfaces consisting of sub-wavelength layers of artificially structured 3D metallic elements arranged into two-dimensional arrays. Such metasurfaces allow novel ways to control propagation, absorption, emission, and polarization state of electromagnetic waves, but their practical realization using traditional planar micro-/nano-fabrication techniques is extremely difficult at infra- red frequencies, where unit cell size must be reduced to few micrometers. We have addressed this challenge by using femtosecond direct laser write (DLW) technique as a high-resolution patterning tool for the fabrication of dielectric templates, followed by a simple metallization process. Functional metasurfaces consisting of metallic helices and vertical split-ring resonators that can be used as perfect absorbers and polarization converters at infra- red frequencies were obtained and characterized experimentally and theoretically. In the future they may find applications in narrow-band infra-red detectors and emitters, spectral filters, and combined into multi-functional, multi-layered structures.