A device structure is made using a first conductive layer over a first wafer. An isolated conductive region is formed in the first conductive layer surrounded by a first opening in the conductive layer. A second wafer has a first insulating layer and a conductive substrate, wherein the conductive substrate has a first major surface adjacent to the first insulating layer. The insulating layer is attached to the isolated conductive region. The conductive substrate is thinned to form a second conductive layer. A second opening is formed through the second conductive layer and the first insulating layer to the isolated conductive region. The second opening is filled with a conductive plug wherein the conductive plug contacts the isolated conductive region. The second conductive region is etched to form a movable finger over the isolated conductive region. A portion of the insulating layer under the movable finger is removed.