A semiconductor device is formed with a normal, non-recessed, spacer structure in a cell region and a recessed spacer structure in a peripheral region. The recessed spacer structure is formed as by etch masking those in the cell region and exposing those in the peripheral region, then performing an etch process. The increased height of the cell region spacers is adapted to further prevent over-etching during gate interconnect formation which would otherwise result in etching through the spacer to the substrate and subsequent short circuit. Therefore, it is also possible to prevent bridge defects due to over-etching, which occurs because the barrier metal layer for a subsequent interconnection contact is accidentally connected to the underlying substrate. Also, since the recessed spacer structure is provided in the peripheral region, it is possible to remarkably enhance a resistance distribution of a cobalt silicide layer occurring in a gate line width of 100 nm or less.