Formation of a zirconia based thermal barrier layer is described. In accordance with the present invention, a thermal barrier layer composed of zirconia or an allow of zirconia is presented. An advantageous layer might be composed of zirconia or an alloy of zirconia with silica having improved properties. In some embodiments, such a zirconia layer might be deposited with a fraction of it's zirconia in a metallic state. Such a fraction, particularly if it were very low, would act to nucleate crystalline grains of silicon during the recrystallization phase of excimer laser melting due to the formation of point defects of zirconium silicide or other nucleating compound or formation. Heat treating the Zirconia layer anneals the Zirconia layer so that it can act as a gate oxide.