In this study, a hybrid nanostructure comprising ZnO nanorods embedded in polymethylmethacrylate (PMMA) was developed for use as an antireflection (AR) coating. The fabrication process includes the etching of PMMA as an alternative to conventional photolithographic methods. This approach enables rapid, large-scale production at low cost with minimal pollution. The PMMA serves to protect the ZnO nanorods against external damage, while the O₂ plasma treatment provides a modified surface profile to reduce reflectance. X-ray diffractometer (XRD) measurements and TEM results confirm that the resulting crystal structures are pure ZnO with good crystallinity. This paper compares three hybrid nanostructures (flat film, columnar, and conical) as antireflective layers. The application of poly-Si solar cells with the proposed AR layer was shown to improve cell efficiency by enhancing short-circuit current density.