A semiconductor device with redistribution layers formed utilizing dummy substrates is disclosed and may include forming a first redistribution layer on a first dummy substrate, forming a second redistribution layer on a second dummy substrate, electrically connecting a semiconductor die to the first redistribution layer, electrically connecting the first redistribution layer to the second redistribution layer, and removing the dummy substrates. The first redistribution layer may be electrically connected to the second redistribution layer utilizing a conductive pillar. An encapsulant material may be formed between the first and second redistribution layers. Side portions of one of the first and second redistribution layers may be covered with encapsulant. A surface of the semiconductor die may be in contact with the second redistribution layer. The dummy substrates may be in panel form. One of the dummy substrates may be in panel form and the other in unit form.