Design of semiconductor SnO₂ nanomaterials have gained considerable attention owing to their intriguing performance of electron transport in halide perovskite solar cells (PSC). The purpose of this paper is to investigate the different preparation methods of semiconductor SnO₂ films as electron transport layers for PSC. Particular focus is paid to the preparation and characteristics of the SnO₂ particles/films in order to understand the relationship between the quality of nanostructured SnO₂ films and performance of solar cells. One of the major approaches to obtain SnO₂ layers has been the spin-coating deposition of SnO₂ nanofluids, made by the surface modification of SnO₂ nano-colloids. The preparation of SnO₂ nanoparticles using Tin(IV) salts has also been reported to produce a smooth SnO₂ film. Light-to-electricity conversion efficiency of near 20% has been reported in several reports on PSC. The advantage of using SnO₂ materials includes its superior conductivity, which is much higher than TiO₂. This paper also presents the creation of SnO₂ nanoparticles, an alternative process of obtaining SnO₂ electron transport materials, that can be achieved through a freeze-drying process of Tin(IV) precursors. Crystal growth of SnO₂ can be controlled at significantly low temperatures at less than 40 °C.