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We present a simple algorithm that implements an arbitrary -qubit unitary operator using a Clifford+T circuit with T-count . This improves upon the previous best known upper bound of , while the best known lower bound remains . Our construction is based on a recursive application of the cosine-sine decomposition, together with a generalization of the optimal diagonal unitary synthesis method by Gosset, Kothari, and Wu to multi-controlled -qubit unitaries.

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