A spacer material is formed to entirely cover the second cap layer, {HEAD ~ the fin} shaped {TAIL ~ structure} and the substrate 
shaped
A spacer material is formed to entirely cover the second cap layer , { HEAD ~ the fin } shaped { TAIL ~ structure } and the substrate
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH