Embodiments disclosed herein generally relate to a process of depositing a transparent conductive oxide layer over a substrate. The transparent oxide layer is sometimes deposited onto a substrate for later use in a solar cell device. The transparent conductive oxide layer may be deposited by a “cold” sputtering process. In other words, during the sputtering process, a plasma is ignited in the processing chamber which naturally heats the substrate. No additional heat is provided to the substrate during deposition such as from the susceptor. After the transparent conductive oxide layer is deposited, the substrate may be annealed and etched, in either order, to texture the transparent conductive oxide layer. In order to tailor the shape of the texturing, different wet etch chemistries may be utilized. The different etch chemistries may be used to shape the surface of the transparent conductive oxide and the etch rate.