Semiconductor structure and formation of nonconformal film spacer used therefor

PROBLEM TO BE SOLVED: To provide film spacers for improved side walls in a semiconductor structure. SOLUTION: Film spacers 32A and 32B are made of an nonconformal organic material, such as polyimide, acrylate, methacrylate, and various photoresist compositions. The spacers 32A and 32B are formed on side walls through a process including the formation of overhung structures 24 and 26. The spacers 32A and 32B can be used for various purposes, such as the plotting of side walls, control of dopant diffusion in FETs, formation of borderless contact structures, manufacture of resistors by using FETs, etc.