System for forming a semiconductor device and method thereof

A method for fabricating sidewall spacers in the manufacture of an integrated circuit device, comprising:

• forming a dielectric spacer layer over the semiconductor substrate having a first exposed surface portion adjacent to a first sidewall of a gate structure and a second exposed surface portion adjacent to a second sidewall of the gate structure;
• and
• etching said first and second exposed surface portions of the dielectric spacer layer while forming first and second L-shaped spacers for the gate structure at respective locations of the first and second exposed surface portions, wherein etching forms an L-shaped spacer having a vertical portion varying in thickness and a horizontal portion varying in thickness, the horizontal portion varying in thickness to provide an average thickness that is 50 to 85 percent of a maximum thickness of the horizontal portion, wherein etching said dielectric spacer layer includes anisotropically etching said dielectric spacer layer to form said L-shaped spacers, said horizontal portions of the L-shaped spacers have bulging profiles varying gradually in thickness from a maximum thickness immediately adjacent the vertical portions of the L-shaped spacers to a portion of the L-shaped spacers furthest from the vertical portion of the L-shaped spacer.