A method to form a MEMS structure is described. In an embodiment, a structure having a first release layer between a substrate and a member is provided. A second release layer is adjacent to a sidewall of the member. At least a portion of each of the first and the second release layers is then removed. In one embodiment, the member is formed by a damascene process. In another embodiment, the member is formed by a subtractive process. In a specific embodiment, the second release layer formed adjacent to a sidewall of the member has sub-lithographic dimensions.