The present work reports on a study on the microstructure and its evolution during processing of CdTe absorber layers from CdTe/CdS thin film solar cells grown by low-temperature processes in substrate configuration. Investigations were performed at different stages of the cell manufacturing, from deposition to the final functional solar cell, with the aim to understand the microstructure formation of the photoactive layer. To this end 3-dimensional microstructure characterization was performed using focused ion beam/electron backscatter diffraction tomography ("3D-EBSD") together with conventional 2D-EBSD. The analyses revealed strong microstructural and textural changes developing across the thickness of the absorber material, between the back contact and the p-n junction interfaces. Based on the 3-dimensional reconstruction of the CdTe thin film, a coherent growth model was proposed, emphasizing the microstructural continuity before and after a typical CdCl2-annealing activation treatment. One of the principal results is that the absorber layer is created by two concomitant processes, deposition and recrystallization, which led to different textures and microstructures. Further changes are the result of subsequent annealing treatments, favoring twinning and promoting well-defined texture components. The results open the possibility for a grain boundary engineering approach applied to the design of such cells. (C) 2016 Elsevier B.V. All rights reserved.