Abstract: A mask set for forming a semiconductor device includes a universal mask used multiple times in the fabrication process. The universal mask may include contact structures, interconnect structures or both. For each level of use, the universal mask includes some features that provide connection between superjacent and subjacent features and other features that do not provide contact to superjacent or subjacent device features. When used at another level, the other features that did not provide contact between features in the previous location, may advantageously provide contact between superjacent and subjacent structures at the new level. A method for forming a semiconductor device using the described mask set is also provided. The invention further provides a computer program product that provides encoded instructions for forming such a mask set and an apparatus for receiving the instructions and forming the mask set.