Power Metal-Oxide-Semiconductor Field-Effect Transistors (MOSFETs) and methods of forming the same are provided. A power MOSFET may comprise a first drift region formed at a side of a gate electrode, and a second drift region beneath the gate electrode, adjacent to the first drift region, with a depth less than a depth of the first drift region so that the first drift region and the second drift region together form a stepwise shape. A sum of a depth of the second drift region, a depth of the gate dielectric, and a depth of the gate electrode may be of substantially a same value as a depth of the first drift region. The first drift region and the second drift region may be formed at the same time, using the gate electrode as a part of the implanting mask.