Patent ID: 7772083

Claim:
A method comprising: providing a semiconductor structure comprising a semiconductor substrate, a buried oxide layer (BOX) formed over and in contact with a surface of said semiconductor substrate, and an silicon on insulator layer (SOI) formed over and in contact with a surface of said BOX layer, wherein said SOI layer comprises shallow trench isolation (STI) structures formed between a plurality of active electrical devices; forming a first photoresist layer over entire surfaces of said STI structures and over said plurality of active electrical devices; simultaneously removing portions of said first photoresist layer existing between each active device of said plurality of active electrical devices; simultaneously removing portions of said STI structures and portions of said BOX layer existing below said removed portions of said first photoresist layer resulting in trenches formed through said STI structures and said BOX layer, wherein said trenches are formed over portions of said surface of said semiconductor substrate resulting in said portions of said surface of said semiconductor substrate exposed within said trenches; after simultaneously removing said portions of said STI structures and said portions of BOX layer, forming ion implants within portions of said semiconductor substrate, wherein said portions of said semiconductor substrate exist below each of said trenches; after said forming said ion implants, simultaneously removing all remaining portions of said first photoresist layer; forming a dielectric layer over said active electrical devices and within said trenches; forming a second photoresist layer over said dielectric layer; and simultaneously removing first portions of said second photoresist layer existing over said active electrical devices resulting in second portions of said second photoresist layer remaining over portions of said dielectric layer within said trenches.