Provided is a method including providing a substrate and forming a bottom anti-reflective coating (BARC) on the substrate. The BARC includes a first portion overlying a second portion, which has a different composition than the first portion. The different composition may provide a different dissolution property of the BARC in a developer. A photoresist layer is formed on the first portion of the BARC. The photoresist layer is then irradiated and developed. The developing includes using a developer to remove a region of the photoresist layer and a region of the first and second portions of the BARC.