Method for reducing sidewall etch residue

A method for fabricating a semiconductor device is provided. The method comprising forming a first layer over a substrate and a second layer over the first layer. A patterned masking layer is subsequently provided over the second layer and a patterned second layer with outwardly tapered sidewalls is formed by isotropically etching exposed portions of the second layer. A patterned first layer is the formed by etching the first layer in accordance with the patterned second layer.