Methods and devices depicting fabrication of non-planar access devices having fins and narrow trenches, among which is a method that includes wet etching a conductor to form a recessed region and subsequently etching the conductor to form gates on the fins. The wet etching may include formation of recesses which are may be backfilled with a fill material to form spacers on the conductor. Portions of a plug may be removed during the wet etch to form overhanging spacers to provide further protection of the conductor during the dry etch.