A method of fabricating an interconnect structure comprising etching a via
into an upper low K dielectric layer and into a hardened portion of a
lower low K dielectric layer. The via is defined by a pattern formed in a
photoresist layer. The photoresist layer is then stripped, and a trench
that circumscribes the via as defined by a hard mask is etched into the
upper low K dielectric layer and, simultaneously, the via that was etched
into the hardened portion of the lower low K dielectric layer is further
etched into the lower low K dielectric layer. The result is a low K
dielectric dual damascene structure.