providing a substrate;

depositing a magnetic write pole material over the substrate;

forming a mask structure over the magnetic write pool material, the mask structure including a hard mask layer comprising a material that is resistant to chemical mechanical polishing formed over the magnetic write pole material;

performing a first ion milling to define a write pole;

depositing a non-magnetic side gap layer;

performing a second ion milling sufficiently to remove a portion of the substrate material resulting in a lowered substrate floor;

depositing a sacrificial fill layer;

performing a chemical mechanical polishing process;

removing the sacrificial fill layer; and

depositing a magnetic material to from a wrap around trailing shield.