An EUV mask (10, 309) includes an opening (26) that helps to attenuate and phase shift extreme ultraviolet radiation using a subtractive rather than additive method. A first embedded layer (20) and a second embedded layer (21) may be provided between a lower multilayer reflective stack (14) and an upper multilayer reflective stack (22) to ensure an appropriate and accurate depth of the opening (26), while allowing for defect inspection of the EUV mask (10, 309) and optional defect repair. An optional ARC layer (400) may be deposited in region (28) to reduce the amount of reflection within dark region (28). Alternately, a single embedded layer of hafnium oxide, zirconium oxide, tantalum silicon oxide, tantalum oxide, or the like, may be used in place of embedded layers (20, 21). Optimal thicknesses and locations of the various layers are described.