A spacer assembly has first and second spacers that are set up integrally on first and second surfaces, respectively, of a substrate. Each spacer is tapered toward its extended end. In forming the spacer assembly, first and second molding dies having through holes coated with a parting agent that contains an organic component are prepared, and these molding dies are located on the first and second surfaces of the substrate so as to be intimately in contact with them, individually. Thereafter, a spacer forming material is filled into the through holes of the molding dies and cured, whereupon the first and second spacers are formed integrally on the substrate surfaces.