Generally, the present disclosure is directed to various methods of recessing an active region and an adjacent isolation structure in a common etch process. One illustrative method disclosed includes forming an isolation structure in a semiconducting substrate, wherein the isolation structure defines an active area in the substrate, forming a patterned masking layer above the substrate, wherein the patterned masking layer exposes the active area and at least a portion of the isolation structure for further processing, and performing a non-selective dry etching process on the exposed active area and the exposed portion of the isolation structure to define a recess in the substrate and to remove at least some of the exposed portions of the isolation structure.