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We propose a design for an universal absorber, characterized by a resonance frequency that can be tuned from visible to microwave frequencies independently of the choice of the metal and the dielectrics involved. An almost perfect absorption up to 99.8% is demonstrated at resonance for all polarization states of light and for a very wide angular aperture. These properties originate from a magnetic Fabry-Perot mode that is confined in a dielectric spacer of λ/100 thickness by a metamaterial layer and a mirror. An extraordinary large funneling through nano-slits explains how light can be trapped in the structure. Simple scaling laws can be used as a recipe to design ultra-thin perfect absorbers whatever the materials and the desired resonance wavelength, making our design truly universal.