Within a method for forming a spacer layer, there is first provided a substrate having formed thereover a topographic feature in turn having formed thereover a second microelectronic layer formed of a second material having a second thickness in turn having formed thereover a first microelectronic layer formed of a first material having a first thickness. Within the method, the first material serves as an etch stop for second material and the first thickness is less than the second thickness. The first microelectronic layer and the second microelectronic layer are then successively etched to ultimately form a spacer layer with enhanced dimensional control.