In this paper, we advance a nonlinear control design concept based on backstepping, adjusted so that it might be used for a wider class of dynamical systems than the so-called strict-feedback form. Possible applications concern magnetic levitation systems, one of which will be used, in this paper, to design the proposed controller. Theoretical aspects regarding feasibility, stability and optimality will be readily described in a constructive and systematical manner, emphasizing flexibility of this procedure and further extensions. Special attention is being payed to practical concerns like singularity avoidance inside feedback loop. Lastly, we deal with sine wave tracking problem, by actually comparing simulation results, with other linear and nonlinear control design techniques already existing in the literature, in terms of robustness and performance. We hope to show that, our `engineer' controller synthesis proves interesting enough, by effectively manipulating theoretical concepts with numerical applicability.