A gate dielectric, an insulating layer and an etching mask are formed on substrate. The etching mask delineates at least the gate electrode and the source and drain contacts and the source, drain and gate output lines of the first metal level of a field effect device. The gate electrode and the future source and drain contacts are formed simultaneously by etching of the insulating layer. A gate material is deposited to form the gate electrode. The source and drain contacts are formed at least in the insulating layer. The source, drain and gate output lines of the first metal level are formed in the etching mask.