This research examines key techniques for both wet and dry etching to fabricate highly accurate microstructures in microelectromechanical systems (MEMS) devices. This paper discusses the employment of advanced techniques such as Deep Reactive Ion Etching (DRIE) and plasma etching for precise control over feature geometry. Other techniques, such as metal-assisted etching and wet etching, are also being studied. The paper focuses on the difficulties of achieving consistent etch rates and highlights the importance of process control via parameter adjustment. Sophisticated etching techniques are essential for modern MEMS applications and provide a foundation for future technologies. In brief, this review focuses on advanced MEMS etching techniques, highlighting the equilibrium between precision and cost-effectiveness for device designs across multiple sectors.