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