Semiconductor arrangement and formation thereof

A semiconductor structure, comprising:

• a source/drain region;
• a first spacer overlying the source/drain region;
• a gate structure comprising:
• a gate electrode;
• a hard mask over the gate electrode;
• a layer between the hard mask and the first spacer;
• and
• a second spacer, wherein:
• the second spacer is between the gate electrode and the first spacer,
• the second spacer is between the hard mask and the first spacer,
• the first spacer comprises a first material composition, and
• the second spacer comprises a second material composition different than the first material composition;
• and
• a conductive contact overlying the source/drain region, wherein the first spacer is between the conductive contact and the second spacer.

A semiconductor structure, comprising:

• a source/drain region;
• a first spacer over the source/drain region;
• a gate structure comprising:
• a gate electrode;
• a hard mask over the gate electrode;
• and
• a second spacer, wherein:
• the second spacer is between the gate electrode and the first spacer,
• the second spacer is between the hard mask and the first spacer,
• the first spacer comprises a first material composition, and
• the second spacer comprises a second material composition different than the first material composition;
• and
• a conductive contact electrically coupled to the source/drain region, wherein:
• the first spacer is between the conductive contact and the second spacer, and
• the hard mask is spaced apart from the conductive contact.