A method of forming a power MOSFET having a substrate of a first
conductivity type and a body region of a second conductivity type. The
method includes the steps of forming a gate region of a pre-determined
pattern and with a plurality of gate elements partially covering the
substrate. The gate element has a stepped cross-sectional profile with a
thicker portion and a thinner portion. The thicker portion is adapted to
substantially prevent passage of impurities therethrough into the
substrate during the impurities implantation step. The thinner portion is
adapted to allow partial passage of impurities therethrough during the
impurities implantation step. Impurities are implanted into the substrate
from the gate region side of the substrate to form a body region of the
second conductivity type. After the impurities implantation step, a
step-profiled body region, having a shallow body region and a deep body
region, is formed in the substrate with impurities also present
underneath pre-determined regions of the gate elements.