A method of dry developing a multi-layer mask having a silicon-containing anti-reflective coating (ARC) layer on a substrate is described. The method comprises forming the multi-layer mask on the substrate, wherein the multi-layer mask comprises a lithographic layer overlying the silicon-containing ARC layer. A feature pattern is then formed in the lithographic layer using a lithographic process. Thereafter, the feature pattern is transferred from the lithographic layer to the silicon-containing ARC layer using a dry plasma etching process, wherein the offset in the critical dimension (CD) bias is reduced between nested structures and isolated structures.