A method of making a transistor with independent gate structures (701, 703). The gate structures are each adjacent to sidewalls of a semiconductor structure (105). The method includes depositing at least one conformal layer that includes a layer of gate material (203) over a semiconductor structure that includes the channel region. A planar layer (403) is formed over the wafer. The planar layer has a top surface below the top surface of the at least one conformal layer at a location over the substrate. The at least one conformal layers are etched to remove the gate material over the semiconductor structure.
