The present invention provides a method of forming an opening on a semiconductor substrate. First, a substrate is provided. Then a dielectric layer and a cap layer are formed on the substrate. A ratio of a thickness of the dielectric layer and a thickness of the cap layer is substantially between 15 and 1.5. Next, a patterned boron nitride layer is formed on the cap layer. Lastly, an etching process is performed by using the patterned hard mask as a mask to etch the cap layer and the dielectric layer so as to form an opening in the cap layer and the dielectric layer.