PURPOSE: To determine whether a pattern is formed in a desirable manner or not and to improve the yield, by anisotropically dry etching a layer to be etched while masking it with a two-layer resist pattern.
CONSTITUTION: A first layer 6a of resist pattern is formed on a layer to be etched 5 such as a polysilicon layer. Then a second layer 7a of resist pattern is overlaid on the first layer, the second layer 7a being thicker and narrower than the first layer. The layer to be etched 5 is then dry etched anisotropically as it is masked with the stepped pattern 6a and 7a. As a result, a polysilicon pattern 5a having a stepped profile corresponding to the profile of the stepped pattern 6a and 7a is formed in the etched layer 5. It is thereby determined whether the pattern is formed in a desirable manner or not and thus the yield can be improved.