A technique for forming 3D structures is disclosed. In one particular exemplary embodiment, the technique may be realized as a method for forming 3D structures. The method may comprise providing a substrate comprising at least two vertically extending fins that are spaced apart from one another to define a trench; depositing a dielectric material in the trench between the at least two vertically extending fins; providing an etch stop layer within the dielectric material, the etch stop layer having a first side and a second opposite side; removing the dielectric material near the first side of the etch stop layer.