In the formation of a semiconductor structure, where spacer formation is strongly dependent on the structure (e.g. taper), the improvement of a spacer formation on a poly stud planarized to pad nitride where an oxide is formed on top of the poly prior to the pad nitride strip, so that after pad nitride removal, the poly is etched back and nitride is deposited conformal followed by anisotropic nitride RIE etch, so that the oxide protects the nitride underneath from being etched.