 Solution

Near-normal ion milling preferentially removes exposed horizontal silicon and gives a more directional trench with much less lateral undercut. Energetic argon ions eject surface atoms by momentum transfer. The resist blocks direct trajectories to the protected regions.

After about $200\mathrm{nm}$ removal of exposed silicon, expect an approximately flat recessed floor and steep transitions near the mask edges. The mask is also sputtered: finite etch selectivity, angular yield variations, mask-edge faceting and redeposition can produce sloped walls, fences or residue. No resist erosion depth can be deduced without its sputter rate. Thus a perfectly unchanged rectangular mask is only the ideal sketch.