The method includes providing a substrate prepared with {TAIL ~ a cell area} and forming {HEAD ~ first and second gates} of first and second transistors in the cell area 
The method includes providing a substrate prepared with { TAIL ~ a cell area } and forming { HEAD ~ first and second gates } of first and second transistors in the cell area
OTH OTH OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH