Insulating layers can be formed over a semiconductor device region and etched in a manner that substantially reduces or prevents the amount of etching of the underlying channel region. A first insulating layer can be formed over a gate region and a semiconductor device region. A second insulating layer can be formed over the first insulating layer. A third insulating layer can be formed over the second insulating layer. A portion of the third insulating layer can be etched using a first etching process. A portion of the first and second insulating layers beneath the etched portion of the third insulating layer can be etched using at least a second etching process different from the first etching process.