A process for fabricating a MEMS device with movable comb teeth and stationary comb teeth. A single mask is used to define, during a series of processing steps, the location and width of both movable comb teeth and stationary comb teeth so as to assure self alignment of the comb teeth. MEMS devices are fabricated from a single multi-layer semi-conductor structure of semiconductor material and insulator material. In a preferred embodiment the process is employed to provide a MEMS mirror device having a movable structure, a movable frame, a first set of two torsional members, a first set of at least four comb drives, an outer fixed frame structure, a second set of two torsional members, and a second set of at least four comb drives.