Phase-shifting EUVL masks applying thinner absorber are investigated to design optimum mask structure with less shadowing problems. Simulations using S-Litho show that H-V bias in Si capping structure is higher than that of Ru capping since the high n (= 0.999) of Si increases sensible absorber height. Phase differences obtained from the patterned masks using the EUV CSM are well-matched with the calculated values using the practical refractive index of absorber materials. Although the mask with 62.4-nm-thick absorber, among the in-house masks, shows the closest phase ΔΦ(= 176°) to the out-of-phase condition, higher NILS and contrast as well as lower H-V bias are obtained with 52.4-nm-thick absorber (ΔΦ = 151°) which has higher R/R0 ratio. MET results also show that lithography performances including MEEF, PW, and resist threshold (dose), are improved with thinner absorber structure. However, low OD in EUVL mask, especially in thinner absorber structure, results in light leakage from the neighboring exposure shots, and thus an appropriate light-shielding layer should be introduced.