Overlay target for polarized light lithography

A target and method for use in polarized light lithography. A preferred embodiment comprises a first structure located on a reference layer, wherein the first structure is visible through a second layer, and a second structure located on the second layer, wherein the second structure is formed from a photomask containing a plurality of sub-structures oriented in a first orientation, wherein a polarized light is used to pattern the second structure onto the second layer, and wherein a polarization of the polarized light is the same as the orientation of the plurality of sub-structures. The position, size, and shape of the second structure is dependent upon a polarity of the polarized light, permitting a single design for an overlay target to be used with different polarities of polarized light.