The invention discloses a method for determining the depth etch, a method of forming a shielded gate trench (SGT) structure and a semiconductor device wafer are disclosed. A material layer is formed over part of a substrate having a trench. The material fills the trench. A resist mask is placed over a test portion of the material layer thereby defining a test structure that lies underneath the resist mask. The resist mask does not cover the trench. The material is isotropically etched and a signal related to a resistance change of the test structure is measured. A lateral undercut DL of the test structure is determined from the signal and an etch depth DT is determined from DL. The wafer may comprise one or more test structures forming a bridge circuit; one or more metal contacts that electrically connect the test structures through contact holes: and resist layer including over the test structures.