Multilayer low reflectivity hard mask and process therefor

A method utilizing a multilayer anti-reflective coating layer structure can achieve low reflectivity at high numerical apertures. The multilayer anti-reflective coating structure can be utilized as a hard mask forming various integrated circuit structures. A multilayer anti-reflective coating structure can be utilized to form gate stacks comprised of polysilicon and a dielectric layer. A photoresist is applied above the multilayer anti-reflective coating which can include silicon oxynitride (SiON) and silicon rich nitride (SiRN).