Extreme ultraviolet (EUV) lithography using 13.5 nm wavelengths is expected to be adopted as a mass production technology for 32 nm half pitch and below. One of the new issues introduced by EUV lithography is the shadowing effect. Mask shadowing is a unique phenomenon caused by using mirror-based mask with an oblique incident angle of light. This results in a horizontal-vertical (H-V) biasing effect and ellipticity in the contact hole pattern. To minimize the shadowing effect, a refilled mask is an available option. The concept of refilled mask structure can be implemented by partial etching into the multilayer and then refilling the trench with an absorber material. The simulations were carried out to confirm the possibility of application of refilled mask in 32 nm line-and-space pattern under the condition of preproduction tool. The effect of sidewall angle in refilled mask is evaluated on image contrast and critical dimension (CD) on the wafer. We also simulated the effect of refilled absorber thickness on aerial image, H-V CD bias, and overlapping process window. Finally, we concluded that the refilled absorber thickness for minimizing shadowing effect should be thinner than etched depth.