Split gate memory cell fabrication and system

A method of forming an integrated circuit relative to a wafer comprising a semiconductor substrate. The method first forms a first dielectric layer having a first thickness and along the substrate, the first forming step comprising plasma etching the wafer in a first substrate area and a second substrate area and thereafter growing the first dielectric layer in the first substrate area and the second substrate area. After the first step, the method second forms a second dielectric layer having a second thickness and along the substrate in the second substrate area, the second thickness less than the first thickness, the second forming step comprising removal of the first dielectric layer in the second substrate area without plasma and until a surface of the substrate is exposed and growing the second dielectric layer in at least a portion of the surface.