In an etching method for achieving a dual damascene structure by using at least one layer of a low-k film and at least one layer of a hard mask, a dummy film, which is ultimately not left in the dual damascene structure, is formed in at least one layer over the hard mask in order to prevent shoulder sag. By adopting this method, a dual damascene structure in which the extent of the shoulder sag at the hard mask is minimized can be achieved through etching.