Technique for forming a MEMS device

In at least one embodiment of the invention, a method of manufacturing an integrated circuit including a microelectromechanical system (MEMS) device includes forming a first structural layer above at least one semiconductor device formed on a substrate. The method includes forming a second structural layer above the first structural layer. The second structural layer has a thickness substantially greater than a thickness of the first structural layer. The MEMS device comprises at least one portion of at least one of the first and second structural layers. In at least one embodiment of the invention, the method is carried out at one or more temperatures less than a tolerable threshold temperature for the at least one semiconductor device.