A device is provided which includes a transparent substrate. An opaque layer is disposed on the transparent substrate. A conductive layer disposed on the opaque layer. The opaque layer and the conductive layer form a handling layer, which may be used to detect and/or align the transparent wafer during fabrication processes. In an embodiment, the conductive layer includes a highly-doped silicon layer. In an embodiment, the opaque layer includes a metal. In embodiment, the device may include a MEMs device.