A method is provided for fabricating a semiconductor on insulator (SOI) device. The method includes, in one embodiment, providing a monocrystalline silicon substrate having a monocrystalline silicon layer overlying a monocrystalline silicon substrate and separated therefrom by a dielectric layer. A well region is ion implanted in the monocrystalline silicon substrate. A gate electrode material is deposited overlying the monocrystalline silicon layer. The gate electrode material is photolithographically patterned and etched using a minimum lithography feature size to form a first gate electrode, a second gate electrode and a spacer having the minimum lithography feature size. The gate electrode material is then isotropically etched to reduce the width of the first gate electrode, the second gate electrode and the spacer.