Ion milling is a technique that uses physical vapors to etch the desired material. It uses Argon ions as a source of vapors. These ions are accelerated to a high speed which in turn transfers its momentum to remove the undesirable material. Sometimes, to avoid charge build-up on the insulating sample, the neutralizer neutralizes the ions and hence improves the etch rate. We use Ion milling etching as an intermediate step for first-level lithography, which is ultimately useful for making devices. We optimize the etch rate by tuning the parameters like accelerating voltage, beam current, gas flow etc.