The present disclosure involves a method. The method includes providing a substrate including a top surface. The method also includes forming a gate over the top surface of the substrate. The formed gate has a first height measured from the top surface of the substrate. The method also includes etching the gate to reduce the gate to a second height. This second height is substantially less than the first height. The present disclosure also involves a semiconductor device. The semiconductor device includes a substrate. The substrate includes a top surface. The semiconductor device also includes a first gate formed over the top surface of the substrate. The first gate has a first height. The semiconductor device also includes a second gate formed over the top surface of the substrate. The second gate has a second height. The first height is substantially less than the second height.