A semiconductor device includes a semiconductor substrate, an insulating layer disposed on the semiconductor substrate, an SOI film disposed on the insulating layer, a gate insulator disposed on the SOI film, and a gate electrode disposed on the gate insulator. A user can freely set a width of the window element and a distance between the adjacent window elements. The phosphorous nitride is brought into close proximity with a region of the semiconductor to be doped. The outside metal layer of embossed aluminum of at least some of the panels includes right angle flanges along the sides thereof for attachment to an adjacent panel. A semiconductor material is grown within the openings and then another semiconductor layer is grown over the entire surface after removing the dielectric strips.