A high absorption photovoltaic material and method of making the material for use in a solar cell are disclosed. The photovoltaic material includes a surface modified with a layer of repeating photonic crystal structures. The photonic crystal structures are approximately inverse conically shaped and have a curved sidewall that has an approximately Gaussian shape. The photonic crystal structures generally have a high vertical depth and sidewall angle. The structures also have a gradient refractive index profile and exhibit the parallel-to-interface refraction light trapping effect. An anti-reflective coating is disposed over the photonic crystal structure layer. The photovoltaic material exhibits near unity light absorption over a broad range of visible and near infrared wavelengths and incidence angles, even at reduced thicknesses. The photovoltaic structures are formed via a combined photolithography and reactive-ion etching method at low power with a gas mixture having a high ratio of an etchant component to a passivation component.