A semiconductor device includes a substrate and a gate region on top of a substrate.
First and second gate sidewall liners are situated on first and second sides of
the gate region respectively, the first and second sidewall liners having a vertical
part contacting sidewalls of the gate region and a horizontal part contacting the
substrate. First and second recessed spacers are situated on top of the first and
second sidewall liners respectively. The height of the first and second spacers
is lower than the height of the gate sidewall liner whereas the width of the horizontal
part of the sidewall liner is shorter than the width of the spacer.