MEMS devices are fabricated by a method that involves forming an optical element (e.g., etalon) over a substrate and then forming a light modulating element (e.g., interferometric modulator) over the optical element. In an embodiment, a support structure for the light modulating element is aligned with the underlying optical element to thereby alter the appearance of the support structure to a viewer. Such an optical element is separated from the support structure by one or more buffer layers.