In this work, we describe a simple 1-mask sacrificial layer process that allows us to prototype a tuneable capacitor. The process is specially optimized to procure a dual picks profile of the sacrificial layer. The geometry design and the influence of the structural material stress were considered through the finite element analysis. The FEM simulation with Ansys was used to study in detail profiles of the sacrificial layer for the release of the membrane. Our approach is focused on Micro Electro Mechanical System capacitors. This is an emerging technology with a demonstrated potential for a wide tuning range tuneable capacitors and high quality factor.