The present invention is directed to a method of etching a multi-layer structure formed from a layer of a first material and a layer of a second material differing from the first material to obtain a desired degree of planarization. To that end, the method includes creating a first set of process conditions to etch the first material, generating a second set of process conditions to etch the second material; and establishing an additional set of process conditions to concurrently etch the first and second materials at substantially the same etch rate.