A semiconductor package comprising a packaging substrate, a semiconductor die mounted with the substrate, a heatspreader, and a multi-layer heat transfer element arranged between the semiconductor die and the heat spreader to enable thermal communication between the die and the heat spreader is disclosed. The multi-layer heat transfer element includes a core spacer element sandwiched between a first layer of thermally conductive reflowable material and a second layer of thermally conductive reflowable material. Also disclosed are methods for forming such semiconductor packages and for forming multilayer heat transfer elements.