A transistor having a gate electrode with a T-shaped cross section is fabricated from a single layer of conductive material using an etching process. A two process etch is performed to form side walls having a notched profile. The notches allow source and drain regions to be implanted in a substrate and thermally processed without creating excessive overlap capacitance with the gate electrode. The reduction of overlap capacitance increases the operating performance of the transistor, including drive current.