We present design considerations and fabrication results for a vertically integrated waveguide polarization splitter. Fabrication techniques of shadow reactive ion etching (RIE) and variable photolithography exposure produced the required vertical waveguide structures. The fabricated vertical waveguide bends exhibit excess loss of only 0.2dB. By constructing this vertical bend with a birefringent polyimide, simulation results show the possibility of a polarization splitter with an extinction ratio of over 15dB. We demonstrate preliminary waveguide experiments showing the practicality of these structures as three dimensionally integrated optical devices.