A method for manufacturing a semiconductor device that comprises forming an oxide layer over a substrate. A polysilicon layer is disposed outwardly from the oxide layer, wherein the polysilicon layer forms a floating gate. A PSG layer is disposed outwardly from the polysilicon layer and planarized. The device is pattern etched to form a capacitor channel, wherein the capacitor channel is disposed substantially above the floating gate formed from the polysilicon layer. A dielectric layer is formed in the capacitor channel disposed outwardly from the polysilicon layer. A tungsten plug operable to substantially fill the capacitor channel is formed.