Lapping guides for use in fabrication of a magnetic recording head are provided. The lapping guides comprise a first differential electronic lapping guide (ELG) disposed in a first layer of the magnetic recording head. The first differential ELG has a first resistive element and a second resistive element between which is disposed a first common electrical lead. The lapping guides further comprise a second differential ELG disposed in a second layer of the magnetic recording head. The second differential ELG has a third resistive element and a fourth resistive element between which is disposed a second common electrical lead. The first and second differential ELGs share a common ground and a common current injection source. Remaining lapping distances at the first and second layers of the magnetic recording head are determined by measuring changing voltages across the first, second, third and fourth resistive elements, respectively.