A method for fabricating substrate material to include trenches and
unreleased beams with submicron dimensions includes etching a first oxide
layer on the substrate to define a first set of voids in the first oxide
layer to expose the substrate. A second oxide layer is accreted to the
first oxide layer to narrow the first set of voids to become a second set
of voids on the substrate. A polysilicon layer is deposited over the
second oxide layer, the first oxide layer and the substrate. A third set
of voids is etched into the polysilicon layer. Further etching widens the
third set of voids to define a fourth set of voids to expose the first
oxide layer and the substrate. The first oxide layer and the substrate is
deeply etched to define beams and trenches in the substrate.