depositing an insulating layer over {TAIL ~ the substrate} and on {HEAD ~ the lower polysilicon gate level} after removing the first masking layer 
depositing an insulating layer over { TAIL ~ the substrate } and on { HEAD ~ the lower polysilicon gate level } after removing the first masking layer
OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH