The short answer is, yes, you can. If we are only etching the surface, start with tempered glass. It is faster and cheaper to do it that way. Now, if we were planning on carving the glass below the surface level, the reverse is true. You should carve your annealed glass first. Then attempt to temper the glass……..or do not temper it at all. In truth, chances are very good that your carved glass will ‘pop’ in the tempering furnace. A glass carver needs to adjust his strategy while carving a piece of glass he knows is going to be tempered. And still, your glass may explode during tempering. When designing a carved glass project that must consider safety features and local codes, it is highly recommended that you work with an experienced glass artist who ‘knows his stuff!†For what it’s worth, there are circumstances that can mislead someone into thinking that you must do your surface etching AND then temper your glass after the fact. For instance, if you start with 1/8†thick tempered glass and try to sandblast it with a very course abrasive, say 80 grit………..you will get some broken panels for doing that. But, no one should be etching glass with a grit that size at any time. One last note on the subject. If I were planning on doing any etching on plate glass, whether simple in design or complex…..I would do it on tempered glass. The tempering would add a few dollars to the cost but that is cheap insurance that protects the investment of the etching.