A process to planarize thick (>4000 A) polysilicon deposited into high aspect ratio openings using spin-on glass (SOG) as the planarizing material is described. The process uses NF3 + CHF3 + O2 in a commercially available batch reactive ion etching system, and has been optimized to etch polysilicon and SOG at the same rate. The mechanism of the etch is explored through the use of a physical model.