A method of forming a memory device by forming spaced apart first and second regions with a channel region therebetween, forming a floating gate over and insulated from a first portion of the channel region, forming a control gate over and insulated from the floating gate, forming an erase gate over and insulated from the first region, and forming a select gate over and insulated from a second portion of the channel region. Forming of the floating gate includes forming a first insulation layer on the substrate, forming a first conductive layer on the first insulation layer, and performing two separate etches to form first and second trenches through the first conductive layer. A sidewall of the first conductive layer at the first trench has a negative slope and a sidewall of the first conductive layer at the second trench is vertical.