The impact acceleration of electrons by resonance absorption on x-ray emission is studied via simple model for extremely short scale lengths density profiles relevant to interaction of intense subpicosecond laser pulses with solid targets. The increased depth of x-ray emitting layer in target is shown to be able to account for the experimentally observed increase in integrated x-ray emission, when the interaction of p-polarized laser radiation is compared with the interaction of s-polarized laser radiation for the same absorbed energy for both polarizations.