This work presents a novel approach for the fabrication of Frequency Selective Surfaces (FSS) through the direct laser scribing of a flexible polyimide film. This technique enables both the fast and high accurate fabrication of the lossy FSS patterns and the precise control over their resistivity. First, the resulting laser-induced material is structurally and electrically characterized to facilitate the simulation and optimization of the proposed structure. After that, the FSS design is fabricated and characterized in a real scenario, obtaining experimental results closely aligned with the simulations. These results underscore the potential of LIG-FSS as a highly promising structure for microwave absorbers.