A method for use in manufacturing a semiconductor device includes forming a photoresist pattern on a substrate, performing first etching process in which an initial trench is formed using the photoresist pattern as a mask, and performing second distinct etching process to enlarge the initial trench. The substrate core has a housing opening portion therein which opens at a core main surface. Coder instructions for a coder processing subsystem are generated by processing system with reference to coder capabilities. Furthermore, in one embodiment, rather than quantizing the audio coefficients according to the auditory masking thresholds, the masking thresholds are used to control the order that the coefficients are encoded. Therefore, a fine pattern can be easily formed on the base material.