Magnetoresistive memory device and method of manufacturing magnetoresistive memory device

A method of manufacturing a magnetoresistive memory device, the method comprising:

• forming a first layer stack above a substrate, the first layer stack comprising a first ferromagnet, an insulator above the first ferromagnet, a second ferromagnet above the insulator, a nonmagnet above the second ferromagnet, and a first conductor above the nonmagnet;
• forming a hard mask having an opening on the first layer stack;
• irradiating, through the opening, the first layer stack with a first ion beam traveling at a first angle with respect to a normal to the substrate, the nonmagnet being etched at a first etching rate by the first ion beam, the first conductor being etched at a second etching rate by the first ion beam, and the first etching rate being lower than the second etching rate;
• and
• irradiating, through the opening, the first layer stack with a second ion beam traveling at a second angle with respect to the normal to the substrate, the second angle being smaller than the first angle.