A method and system for fabricating a perpendicular magnetic recording head, and the head so formed, are described. The method includes depositing an underlayer directly on an insulating layer. The underlayer preferably includes at least one of a nonferromagnetic metal, silicon oxide, and silicon nitride. A pole layer, which has a pole removal rate, is provided on the underlayer. The method and system further include forming a perpendicular magnetic recording pole from the pole layer. The perpendicular magnetic recording pole has a top and a bottom that is narrower than the top. The process of forming the perpendicular magnetic recording pole further includes removing a portion of the pole layer such that a pole removal rate for the pole layer is less than or substantially equal to a removal rate of the underlayer during the removing step.