Semiconductor-based non-volatile memory that includes memory cells with composite charge storage elements is fabricated using an etch stop layer during formation of at least a portion of the storage element. One composite charge storage element suitable for memory applications includes a first charge storage region having a larger gate length or dimension in a column direction than a second charge storage region. While not required, the different regions can be formed of the same or similar materials, such as polysilicon. Etching a second charge storage layer selectively with respect to a first charge storage layer can be performed using an interleaving etch-stop layer. The first charge storage layer is protected from overetching or damage during etching of the second charge storage layer. Consistency in the dimensions of the individual memory cells can be increased.