the invention provides a general fabrication method for producing microelectromechanical systems and related devices using silicon - on - insulator wafer . the method includes providing an soi wafer that has a handle layer , a dielectric layer , and a device layer , wherein a mesa etch has been made on the device layer of the soi wafer , providing a substrate , wherein a pattern has been etched onto the substrate , bonding the soi wafer and the substrate together , removing the handle layer of the soi wafer , removing the dielectric layer of the soi wafer , then performing a structural etch on the device layer of the soi wafer to define the device .