A method of defining a patterned, conductive gate structure for a MOSFET
device on a semiconductor substrate includes forming a conductive layer
over the semiconductor substrate and forming a capping insulator layer
over the conductive layer. An anti-reflective coating (ARC) layer is
formed over the capping insulator layer and a patterned photoresist shape
is formed on the ARC layer. A first etch procedure using the photoresist
shape as an etch mask defines a stack comprised of an ARC shape and a
capping insulator shape. A second etch procedure using the stack as an
etch mask defines the patterned, conductive gate structure in the
conductive layer.