correspond to a particular position such as the intersection between the bevel 212 and the desired thickness h such a position may correspond to the desired location of the abs however another location such as the flare point may also be selected the elgs are also configured in step 102 such that another edge corresponds to the desired stripe height and an offset for three elgs the other edges may correspond to the stripe height the stripe height plus an offset and the stripe height minus an offset stated differently the locations of the other edges of the three or more elgs may be expressed in terms of two variables e g the stripe height and an offset the elgs may be fabricated by using a single mask and shifting the reticle a known amount between the different elgs shirting the reticle may provide the most reliable determination of the offsets portions of the elgs may be removed to the same location such as the intersection of bevel and the desired height however in another embodiment another method for providing the offsets may be used fig6 depicts one embodiment of a transducer 200 after step 102 is performed thus three elgs 220 230 and 240 are shown the elgs 220 230 and 240 have edges 222 232 and 242 respectively at a location defined by the intersection of the bevel and the desired height the other edges 224 234 and 244 are located at the stripe height plus an offset sh u03b4 the stripe height sh and the stripe height minus an offset sh u2212 u03b4 from the bevel.