In accordance with an embodiment of the present invention, a method of forming a semiconductor device includes forming a sacrificial layer over a first surface of a workpiece having the first surface and an opposite second surface. A membrane is formed over the sacrificial layer. A through hole is etched through the workpiece from the second surface to expose a surface of the sacrificial layer. At least a portion of the sacrificial layer is removed from the second surface to form a cavity under the membrane. The cavity is aligned with the membrane.