forming a gate electrode containing {TAIL ~ a first conductive layer} and {HEAD ~ a second conductive layer} formed on the first conductive layer over the first insulating film 
forming a gate electrode containing { TAIL ~ a first conductive layer } and { HEAD ~ a second conductive layer } formed on the first conductive layer over the first insulating film
OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH