A method is provided for fabricating a semiconductor device that includes a suspended micro-system. According to the method, a silicon porous layer is formed above a silicon substrate, and the silicon porous layer is oxidized. An oxide layer is deposited, and a first polysilicon layer is deposited above the oxide layer. The first polysilicon layer, the oxide layer, and the silicon porous layer are selectively removed. A nitride layer is deposited, and a second polysilicon layer is deposited. The second polysilicon layer, the nitride layer, the ...