A magetoresistive (MR) read head according to one embodiment includes a shield layer with a recessed portion and a protruding portion defined by the recessed portion; a first gap layer located on top of the recessed portion of the shield layer, the first gap layer including, an upper surface substantially level with an upper surface of the protruding portion of the shield layer a second gap layer located on top of the first gap layer and the protruding portion of the shield layer, an MR sensor formed above the protruding portion of the shield layer and the second gap layer. A combined thickness of the first gap layer and second gap layer is thinner adjacent to the MR sensor and the protruding portion of the shield layer than the recessed portion of the shield layer.