A semiconductor device and method for making the semiconductor device comprising a flash memory cell is provided. In accordance with some embodiments, the method includes: patterning a first gate material layer and a gate insulating film over a substrate, the first gate material layer comprising a first gate material, the gate insulating film disposed on the first gate material layer; forming a second gate material layer over the substrate, the gate insulating film, and side walls of the first gate material layer, the second gate material layer comprising a second gate material; etching the second gate material layer to expose the substrate and the gate insulating film and provide a portion of the second gate material layer along each of the side walls of the first gate material layer; and etching the gate insulating film and the first gate material layer so as to form a plurality of gate structures.