Abstract: A polymer spacer material may increase the dimensions of the patterned photoresist that is used as a mask to etch the layers below the photoresist, which in turn translates into smaller dimensions etched into the underlying materials. This allows for the formation of integrated circuits having smaller features, smaller overall size, and greater density of features. In particular, the use of a polymer spacer material allows for the formation of contacts within flash memory cells having decreased dimensions so that higher density flash memory cells may be created without causing shorts between contacts or shorts due to misalignment of the contacts. Additionally, the use of the polymer spacer material extends the use of photolithography technologies that are used to form the patterns into the photoresists.