Embodiments of a method of forming a tapered via using a receding mask are disclosed. In one embodiment, an etch mask formed on a substrate includes a first aperture in a first photoresist layer and a second, larger aperture in an overlying second photoresist layer. Peripheries of the first and second apertures may be tapered as a result of an out-of-focus exposure. An etching process may be performed to create a tapered via in the substrate, and during this etching process, the first, relatively thinner photoresist layer will recede outwardly toward the aperture in the second photoresist layer. Other embodiments are described and claimed.