Abstract: A method is provided for forming a step in a layer of material. The method includes forming the layer over a substrate. A cavity is formed in a portion of an upper surface of the layer. The formed cavity is filled with a filler material to provide a substantially planar surface over the substrate. A photoresist layer is formed over the substantially planar surface over the substrate. An aperture is formed in the photoresist layer in registration with the formed cavity. The aperture exposes a portion of the filler material. The exposed portion of the filler material is removed along with a contiguous portion of the layer to form the step in the indentation. The cavity may be either a trench or a via. A “Trench First” approach and a “Via First” approach are described.