A nonvolatile memory having a cell comprising an N.sup.+ type source region and drain region embedded in a P.sup.- type substrate and surrounded by respective P-pockets. The drain and source P-pockets are formed in two different high-angle boron implantation steps designed to optimize implantation energy and dosage for ensuring scalability of the cell and avoiding impairment of the snap-back voltage. The resulting cell also presents a higher breakdown voltage as compared with known cells.