Embodiments of the invention may include first providing a stack of layers including a semiconductor substrate, a buried oxide layer on the semiconductor substrate, a semiconductor-on-insulator layer on the buried-oxide layer, a nitride layer on the semiconductor-on-insulator layer, and a silicon oxide layer on the nitride layer. A first opening and second opening with a smaller cross-sectional area than the first opening are then formed in the silicon oxide layer, the nitride layer, the semiconductor-on-insulator layer, and the buried-oxide layer. The first opening and the second opening are then etched with a first etching gas. The first opening and the second opening are then etched with a second etching gas, which includes the first etching gas and a halogenated silicon compound, for example, silicon tetrafluoride or silicon tetrachloride. In one embodiment, the first etching gas includes hydrogen bromide, nitrogen trifluoride, and oxygen.