Minhnizing mask absorber thickness is an important practical concern in producing very small features by the LIGA process. To assist in this minhhization, we have developed coupled numerical models describing both the exposure and development of a thick PMMA resist. The exposure model addresses multi-wavelengt& one-dimensional x-ray transmission through multiple beam filters, through the mask substrate and absorber, and the subsequent attenuation and photon absorption in the PMMA resist. The development model describes one-dimensional dissolution of a feature and its sidewalls, taking into account the variation in absorbed dose through the PMMA thickness. These exposure and development models are coupled in a single interactive code, permitting the automated adjustment of mask absorber thickness to yield a prescribed sidewall taper or dissolution distance. We have used this tool to compute the minimum required absorber thickness yielding a prescribed sidewall tolerance for exposures performed at the ALS, SSRL and NSLS synchrotrons sources. Results are presented as a fhnction of the absorbe"d dose for a range of the prescribed sidewall tolerance, feature size, PMMA thiclmess, mask substrate "thickness and the development temperature.