A method for fabricating a dual element head is disclosed. One embodiment includes first depositing a first head element upon a substrate and second depositing a second head element upon the first head element. Each of the depositing steps includes a tolerance that is independent of the other. In the second depositing step, the functional width of the second head element (i.e., the write width if the second head element is a write element) is made wider than a desired functional width for the second head element. The second head element is then trimmed to substantially achieve the desired functional width while using a portion of the first head element as a reference to reduce errors associated with the independent nature of the first and second tolerances. For instance, the portion of the first head element used as a reference can be an edge of a magnetoresistive (MR) read element that defines the read width of the read element. Preferably, the trimming step includes creating erase notches on a portion of the write element that are capable of erasing data from a recording medium. Thereafter, second notches that are deeper than the erase notches and hence less capable of erasing data than the erase notches are created next to the erase notches to adjust the width of the erase notches. It is also preferred that the first head element and the second head element include an air bearing surface that resides substantially in the x-z plane, and that the second head element is trimmed by a focussed ion beam from a direction that includes a y-component to adjust the width of the second head element in the z-direction.