Among other things, one or more semiconductor arrangements, and techniques for forming such semiconductor arrangements are provided. A layer, such as a poly layer or an inter layer dielectric (ILD) layer, is formed over a substrate. A photoresist mask is formed over the layer. The photoresist mask comprises an open region overlaying a target region of the layer and comprises a protection region overlaying a second region of the layer. An etching process is performed through the open region to reduce a height of the layer in the target region in relation to a height of the layer in the second region because the protection region inhibits the etching process from affecting the layer in the second region. A first structure, having a first height, is formed within the target region. A second structure, having a second height greater than the first height, is formed within the second region.