This video on YouTube can be a good start.
Reverse Engineering the MOS 6502 CPU [27C3 (Chaos Computer Congress)].
Watching the video from minute 25 to 30 you can see how CPU dice was exposed and how the data were processed. Basically hi-res photos were stitched together and traced to create a vector image. This in turned was used to create a netlist used by simulation software.
Contribution suggested by
https://reverseengineering.stackexchange.com/users/3259/user2987828
According to the video linked on @ruby_object's answer, if you need to
check the 8-bit RISC processor MOS-6502-D made on a 4µm process fab
with RAM capped to 64ko: hot sulfuric acid (200º F). microscope nikon
Optiphot 200 with 10x objective. the layout with three layers of 3510
transistors and 20,000 metal plates. less than a few man months for
matching microscope images to layout.
That does not answer correctly for 22nm process though.
Content of the video
0:00 intro
2:00 uses
3:30 talk outline
Part I - Top Down
4:10 code, registers, conventions
Part II - Bottom Up
20:30 benefits of using available documentation and lack of it in general
25:00 dice photographs
25:15 early results
25:21 2001 hi-res photos, and creation of schematic diagram
26:20 other efforts by Visual 6502 project
26:40 slides showing removing plastic using hot acid
27:04 results of acid work
27:11 nice results
27:38 microscopes
27:45 lots and lots of tiny photographs stiched together
27:52 taking photographs of the surface not enough, several layers
28:10 removal of other layers using chemicals
28:13 and hires photo
26:20 200 megapixel hi-res photo of the dice
28:35 custom software to trace photos
28:55 vector drawing
29:05 final results
29:25 netlist
29:50 simulating processor using netlist
30:53 speed
32:00 simulation in web browser
32:45 C simulator
34:00 other emulators
Part III - What We Have Learned
40:00 example what was found
44:45 illegal opcodes
48:10 present reverse engineering efforts
48:50 licenced cpu in other product
49:50 vectorising Z80, other chips
50:30 x-ray of motherboard