In this paper we present a 45-degree mirror created for optical applications utilizing CMOS high-volume manufacturing processes with a gray-scale lithography technique. The process that is presented here was done by creating a 3D pattern in the photoresist and then by transferring the photoresist profile to the Si/SiO2substrate by specific dry etch processing. We discuss the optimization of the half-tone pattern to achieve the desired resist profile. We achieved smooth sidewalls with various sidewall angles and show that different 3D angles and profiles can be achieved and processed simultaneously.