The "full story" of the Siemens SIMATIC MMC (Micro Memory Card) formatting is a cautionary tale for PLC engineers. Unlike standard consumer SD cards, these cards contain a proprietary internal structure that is easily destroyed by standard computer formatting. The Core Warning: Never Format in Windows
Here's a step-by-step guide to formatting an MMC card using the Siemens tool: siemens mmc card format tool
Primarily for HMI panels, but older versions (V8.2 and below) can format specific MMCs for S7-300/400. Generally not recommended for pure PLC cards. The "full story" of the Siemens SIMATIC MMC
If you insert a Siemens MMC into a PC, Windows may report it as "unformatted." Do not click format. The PLC shows "MMC Error" after a power outage