Provided is a method of semiconductor fabrication including process steps allowing for defining and/or modifying a gate structure height during the fabrication process. The gate structure height may be modified (e.g., decreased) at one or more stages during the fabrication by etching a portion of a polysilicon layer included in the gate structure. The method includes forming a coating layer on the substrate and overlying the gate structure. The coating layer is etched back to expose a portion of the gate structure. The gate structure (e.g., polysilicon) is etched back to decrease the height of the gate structure.