A power MOSFET layout according to one embodiment of the invention comprises a
substrate and a plurality of cells. Each of the cells includes a base portion,
a plurality of protruding portions extending from the base portion, and a plurality
of photo-resist regions. Each of the cells is geometrically configured with the
base portion and the plurality of protruding portions defining a closed cell boundary
enclosing each of said cells. The cells are formed over the substrate, and the
closed cell boundaries of the cells are arranged regularly with each other with
no overlapping among the cells. The base portions are disposed in a matrix arrangement
having rows and columns. The base portions are oriented from end to end in a direction
of the columns and the protruding portions extend from the base portions along
a direction of the rows. The photo-resist regions cover the base portions on the
same column. None of the protruding portions are disposed between the base portions
on the same column. The cells are doped with N type dopants by using the photo-resist
regions as masks.