The spacer material is etched, so that {HEAD ~ the sidewalls} of {TAIL ~ the second cap layer} are exposed and a spacer is formed beside the gate structure 
The spacer material is etched , so that { HEAD ~ the sidewalls } of { TAIL ~ the second cap layer } are exposed and a spacer is formed beside the gate structure
OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH