referring now to the drawings and in particular to fig1 through 8 , an exemplary embodiment of a method according to the present disclosure of making a semiconductor device 10 is illustrated . as shown in fig1 , semiconductor device 10 includes a substrate 12 , a gate region 14 , and a pair of l - shaped spacers 16 on opposite sides of the gate region , and a second oxide 26 on the l - shaped spacers . for purposes of clarity , semiconductor device 10 is illustrated by way of example having one gate region 14 . of course , it is contemplated by the present disclosure for semiconductor device 10 to include any number of gate regions and for some or all of such gate regions to have l - shaped spacers 16 . gate region 14 includes a gate dielectric 18 and a gate material 20 overlying the gate dielectric . gate dielectric 18 may be a conventional oxide , an oxynitride , other high - k materials , or any combinations thereof . gate material 2 — is , preferably , polysilicon , but may comprise of any conductive material . substrate 12 is preferably silicon , but may be any semiconducting material or a layered substrate including at least one semiconducting material . each l - shaped spacer 16 includes a first oxide layer 22 and a nitride layer 24 . in addition , the l - shaped spacer 16 can include a second oxide layer 26 disposed thereon during the process . first and second oxide layers 22 , 26 can be made of many forms of silicon oxide , such as , but not limited to , low temperature oxide ( lto ), tetraethyl orthosilicate ( teos ) oxide , high density plasma ( hdp ) oxide , atomic layer deposition ( ald ) oxide , thermal oxide as well , and any combinations thereof . nitride layer 24 can be made of materials , such as , but not limited to , of rapid thermal chemical vapor deposition ( rtcvd ) nitride , plasma enhanced chemical vapor deposition ( pecvd ) nitride , liquid phase chemical vapor deposition ( lp cvd ) nitride , high density plasma ( hdp ) nitride , atomic layer deposition ( ald ) nitride , and any combinations thereof . during the method of the present disclosure , first oxide layer 22 is deposited on gate region 14 . next , nitride layer 24 is deposited on first oxide layer 22 and second oxide layer 26 is deposited on the nitride layer . finally , the oxide and nitride layers 22 , 24 , 26 are etched to provide l - shaped spacers 16 as shown in fig1 . for example , a reactive - ion - etch ( rie ) can be used to form l - shaped spacers 16 . l - shaped spacer 16 has a vertical component and a horizontal component , where the horizontal component is formed on a portion of substrate 12 and the vertical component is formed on the walls of gate region 14 . advantageously , the method of the present disclosure embeds l - shaped spacer 16 in a third oxide layer 28 as shown in fig2 . for example , third oxide layer 28 is deposited such that a portion 30 of substrate 12 is covered by the third oxide layer . thus , portion 30 extends a predetermined distance from a lateral edge 32 of l - shaped spacer 16 . preferably , portion 30 extends a predetermined distance of up to about 600 angstroms from lateral edge 32 , more preferably about between about 200 to about 400 angstroms . after deposition of third oxide layer 28 , the third oxide layer is etched to reveal an upper portion 34 of polysilicon gate material 20 as shown in fig3 . for example , a reactive - ion - etch ( rie ) can be used to remove portions of third oxide layer 28 . as shown in fig4 , semiconductor device 10 is subjected to a known ion implantation process 36 to define ion implant regions 38 in substrate 12 . advantageously , third oxide layer 28 covers portion 30 of substrate 12 so that these portions are shielded from process 36 . in this manner , ion implant regions 38 are defined the predetermined distance from lateral edges 32 . after ion implantation process 36 , semiconductor device 10 is subjected to a known annealing process to diffuse the implanted ions in ion implant regions 38 to define source - drain regions 40 in substrate 12 . as shown in fig5 , source - drain regions 40 have an edge 42 that is less than about ± 200 angstroms from lateral edge 32 . in some embodiments , edge 42 is co - planar with lateral edge 32 . after defining source - drain regions 40 , second and third oxide layers 26 , 28 are removed as shown in fig6 . for example , a reactive - ion - etch ( rie ) can be used to remove second and third oxide layers 26 , 28 . it can be seen that portion 30 of substrate 12 that was previously covered by third oxide layer 28 is now exposed by the removal of the third oxide layer . as such , semiconductor device 10 can be exposed to a known process to define silicide contacts 44 on exposed surfaces of substrate 12 as shown in fig7 . in this manner , silicide contacts 44 can be defined with an inner edge 46 that is substantially co - planar to lateral edge 32 . advantageously , silicide contacts 44 can be defined without need for subsequent etching steps , which are known to damage the silicide contacts . thus , semiconductor device 10 includes suicide contacts 44 having inner edge 46 substantially co - planar to lateral edge 32 , where the silicide contacts are free of etch induced damage . in order to induce and / or enhance stresses in the channel , semiconductor device can include a stress - enhancing layer 48 deposited thereon by known processes as shown in fig8 . stress - enhancing layer preferably comprises ca nitride , such as but not limited to rapid thermal chemical vapor deposition ( rtcvd ) nitride , plasma enhanced chemical vapor deposition ( pecvd ) nitride , high density plasma ( hdp ) nitride , and any combinations thereof . those skilled in the art will understand that various changes may be made to the invention and equivalents may be substituted for elements thereof without departing from the scope of the present disclosure . in addition , many modifications may be made to adapt a particular situation or material to the disclosure without departing from the scope thereof . it is intended that the present disclosure not be limited to the particular embodiments disclosed , but that the disclosure will include all embodiments falling within the scope of the appended claims .