Method of making polysilicon structure including protective layer

A method of making a manufacture, the method comprising:

• forming a polysilicon structure over a portion of a substrate;
• forming a spacer on a sidewall of the polysilicon structure, wherein the spacer has a concave corner region between an upper portion and a lower portion, the spacer has an outer sidewall and an inner sidewall, and the inner sidewall is between the outer sidewall and the polysilicon structure;
• and
• forming a protective layer exposing a portion of the outer sidewall of the spacer above the concave corner region, wherein the protective layer covers an entirety of the outer sidewall of the lower portion of the spacer, and the protective layer directly contacts the substrate.

A method of forming a semiconductor device, the method comprising:

• forming a first polysilicon structure over a first portion of a substrate;
• forming a first spacer on a sidewall of the first polysilicon structure, wherein the first spacer has a first concave corner region between an upper portion and a lower portion;
• forming a second polysilicon structure over a second portion of the substrate;
• forming a second spacer on a sidewall of the second polysilicon structure, wherein the second spacer has a second concave corner region, the second spacer has an inner sidewall and an outer sidewall, and the inner sidewall is between the outer sidewall and the second polysilicon structure;
• forming a first protective layer covering an entirety of the first spacer and the first polysilicon structure;
• and
• forming a second protective layer over the second concave corner region, wherein the second protective layer exposes a top-most portion of the outer sidewall of the second spacer, and the second protection layer covers a bottommost portion of the outer sidewall of the second spacer.