Interlayer dielectric gap fill processes are enhanced by forming gate spacers with a step-like or tapered profile. Embodiments include forming a gate electrode on a substrate, depositing a spacer material over the gate electrode, etching the spacer material to form a first spacer on each side of the gate electrode, and pulling back the first spacers to form second spacers which have a step-like profile. Embodiments further include depositing a second spacer material over the gate electrode and the second spacers, and etching the second spacer material to form a third spacer on each second spacer, the second and third spacers forming an outwardly tapered composite spacer.