Best way to etch ZnO films is to use KOH pellets (6 to 8) in warm water (75 to 80 deg C), adding a few drops of HCL (2 to 4 ) drops with a dropper will enhance the etching rate.
While KOH flushing may be adequate, initial washing/immersion in dilute mineral acid (HCl>H2SO4>HNO3) active in that order is required before KOH dossing. The need for acid flushing must be guided by the expected final material/product quality or area of use.