A method of forming a buried conductive structure in a semiconductor device includes the steps of forming a first insulating layer on a semiconductor layer; forming a sacrificial structure on at least a portion of the first insulating layer; forming a second insulating layer on at least a portion of the sacrificial structure; forming at least one opening through the second insulating layer to at least partially expose the sacrificial structure; substantially removing the sacrificial structure, leaving a cavity; and substantially filling the cavity and the at least one opening with a conductive material. The sacrificial structure may be substantially removed by etching the sacrificial structure using an isotropic etchant.