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