A numerical algorithm and simulation results are presented for microscopic profile evolution of material surfaces subject to plasma etching (reactive‐ion etching) and surface passivation. Surface evolution is calculated by the shock‐tracking method, which accurately simulates formation and evolution of facet corners. The angle distribution for the reemission of sputtered materials is assumed to follow an arbitrary cosine law (i.e., ∝cosβ Θ, with Θ being the reemission angle and β≳0). Thickness of sidewall passivation layers and resulting etched profiles are shown to depend sensitively on both the reemission angular distribution and the sticking coefficient.