A solar cell with an absorber layer including three dimensional tubular projections and the method for forming the same, is provided. The three dimensional tubular projections are formed in various configurations and include surfaces facing in various directions and are adapted to absorb sunlight directed to the solar cell panel at various angles. The method for forming the absorber layer includes introducing impurities onto a layer over a solar cell substrate to form as nucleation sites and depositing an absorber layer to form a base layer portion and tubular projections at the nucleation sites. The solar cell is exposed to sunlight and the absorber layer including the three dimensional tubular projections, absorbs direct and reflected sunlight directed to the solar cell at various angles.