A method of controlled lateral etching is disclosed. In one embodiment, the method may comprise: forming on a first material layer, which comprises a protruding structure, a second material layer; forming spacers on outer surfaces of the second material layer opposite to vertical surfaces of the protruding structure; forming a third material layer on surfaces of the second material layer and the spacers; forming on the third material layer a mask layer which extends in a direction lateral to a surface of the first material layer; and laterally etching portions of the respective layers arranged on the vertical surfaces of the protruding structure.