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