A thin semiconductor film is crystallized in a high yield by being
irradiated with laser light. An insulating film, a semiconductor film, an
insulating film, and a semiconductor film are stacked in this order over
a substrate. Laser light irradiation is performed from above the
substrate to melt the semiconductor films of a lower layer and an upper
layer, whereby the semiconductor film of the lower layer is crystallized.
With the laser light irradiation, the semiconductor film of the upper
layer changes to a liquid state, thereby reflecting the laser light and
preventing the semiconductor film of the lower layer from being
overheated with the laser light. Further, by melting the semiconductor
film of the upper layer as well, time for melting the semiconductor film
of the lower layer can be extended.