A method of forming a semiconductor structure includes depositing a spacer material over a top surface of a substrate and two or more spaced-apart gates formed on the top surface of the substrate. The method also includes depositing a sacrificial liner over the spacer material and etching the sacrificial liner and the spacer material to expose portions of the top surface of the substrate between the two or more spaced-apart gates. The method further includes removing the sacrificial liner such that remaining spacer material forms two or more spacers between the two or more spaced-apart gates, each of the spacers including a first portion proximate the top surface of the substrate having a first width and a second portion above the first portion with a second width smaller than the first width.