A test structure useful in controlling a polishing process of a semiconductor device is provided. The test structure is comprised of a structure layer, a first process layer, and interconnects. The first process layer is positioned above the structure layer and has a plurality of openings formed therein and extending at least partially therethrough to a preselected depth. At least a portion of the plurality of openings have a tapered region progressively narrowing in a direction from the first process layer toward the structure layer. The openings are spaced a preselected distance X apart. The interconnects are formed in the plurality of openings including the tapered region. Thus, as the process layer and interconnects are removed by the polishing process, the distance X increases, indicating the depth of the polishing process.