Abstract: A merged MR head is provided which has vertically aligned sidewalls so as to minimize side-fringing and improve off-track performance. The bottom pole piece P1, which comprises the second shield layer S2 of the read head, has a pedestal pole tip with a short length dimension. A pedestal pole tip with a length as short as two times the length of the gap layer G optimally minimizes the sidewriting and improves off-track performance. The bottom pole tip structure of the write head is constructed by ion beam milling using the top pole tip structure as a mask. The ion beam milling is directed at an angle to the sidewalls of the top pole tip structure which causes the bottom pole tip structure to be milled with sidewalls which align with the top pole tip structure.