A semiconductor device and a method of forming the same. The semiconductor device comprises a gate structure comprising a tunnel oxide over a substrate; a floating gate over the tunnel oxide; a dielectric over the floating gate; and a control gate over the dielectric. The semiconductor device further comprises: spacers along opposite edges of the gate structure; a first impurity region doped with a first type of dopant laterally spaced apart from a first edge of the gate structure; and a second impurity region doped with a second type of dopant, opposite from the first type, the drain being substantially under the drain spacer and substantially aligned with a second edge of the gate structure.