A method is described which includes providing a substrate and forming a first spacer material layer abutting a gate structure on the substrate. A second spacer material layer is formed adjacent and abutting the gate structure and overlying the first spacer material layer. The first spacer material layer and the second spacer material layer are then etched concurrently to form first and second spacers, respectively. An epitaxy region is formed (e.g., grown) on the substrate which includes an interface with each of the first and second spacers. The second spacer may be subsequently removed and the first spacer remain on the device decreases the aspect ratio for an ILD gap fill. An example composition of the first spacer is SiCN.