We demostrate an advanced precision cutting tool using a 349 nm nanosecond-pulsed UV laser micromachining setup. After expansion and collimation, the laser beam is directed vertically and focused with a high performance triplet lens. With an Al mirror inserted in the path of the convergent beam, the beam can be focused on a horizontal machining plane at any desired tilting angles. Microstructures of a wide range of geometries on hard materials can be formed using this custom machining method. Conventional linear and rotary machining on sapphire materials have been demonstrated.