Abstract: According to one embodiment (100), a method of forming contacts may include forming structures that include sidewalls (102). A first insulating layer can be deposited (104). A second insulating layer can then be deposited over the first insulating layer (106). The second insulating layer can be patterned to form a hard etch mask (108). Contact holes can be etched through the second insulating layer using the hard etch mask as a contact hole etch mask (110). A second insulating layer can have a dielectric constant that is low with respect to other hard etch mask materials, such as silicon nitride. A hard etch mask formed from a second insulating layer can result in contact holes having lower aspect ratios than conventional approaches.