MEMS devices and methods for utilizing sacrificial layers are provided. An embodiment comprises forming a first sacrificial layer and a second sacrificial layer over a substrate, wherein the second sacrificial layer acts as an adhesion layer. Once formed, the first sacrificial layer and the second sacrificial layer are patterned such that the second sacrificial layer is undercut to form a step between the first sacrificial layer and the second sacrificial layer. A top capacitor electrode is formed over the second sacrificial layer, and the first sacrificial layer and the second sacrificial layer are removed in order to free the top capacitor electrode.