Accurate metrology of nanostructures gains more and more importance and for efficiency reasons optical methods play a significant role here. Unfortunately, conventional optical microscopy is subject to the well-known resolution limit. The necessity to resolve objects smaller than this limit led to the development of superresolution methods which however are barely used in metrology for practical reasons. Non-imaging indirect optical methods like scatterometry and ellipsometry however are not limited by diffraction and are able to determine the critical dimensions of nanostructures. We investigate the application of different approaches for specifically manipulated near-fields in Mueller matrix ellipsometry to achieve an enhanced sensitivity for polarization based sub-wavelength topological information. To this end, we present first numerical simulations of these approaches. To examine the relationship between structural properties and Mueller matrix elements we designed individual structures based on geometrical shapes of varying parameters as well as small arrays. They are realized by lithography as holes in PMMA resist. First, we characterize SEM images of the structures to validate the fabrication process. Numerical simulations of the Mueller matrices of the structures by finite element method are discussed. Results indicate that conventional Mueller matrix ellipsometry alone is unsuitable but the extension to imaging Mueller matrix microscopy is promising for the characterization of sub-wavelength features.