A method for fabricating a tiered structure includes forming a gate on a
semiconductor substrate. Formation of the gate includes depositing a gate
foot using a gate foot mask having an opening through it to define the
gate foot over the substrate. After forming the gate foot, the gate foot
mask is stripped and a passivation layer is formed over the gate foot and
the substrate. A gate head mask is formed over the gate foot with the
gate head mask exposing a portion of the passivation layer on a top
portion of the gate foot. The portion of the passivation layer on the top
portion of the gate foot is removed to expose the top portion of the gate
foot. A gate head is formed on the top portion of the gate foot using the
gate head mask. A lift-off process is performed, removing the gate head
mask.