This invention relates to methods for forming a spacer (44) for a first structure (24, 124), such as a gate structure of a FinFET, and at most a portion of a second structure (14), such as a fin, without detrimentally altering the second structure. The methods generate a first structure (24) having a top portion (30, 130) that overhangs an electrically conductive lower portion (32, 132) and a spacer (44) under the overhang (40, 140). The overhang (40, 140) may be removed after spacer processing. Relative to a FinFET, the overhang protects parts of the fin (14) such as regions adjacent and under the gate structure (24, 124) , and allows for exposing sidewalls of the fin (14) to other processing such as selective silicon growth and implantation. As a result, the methods allow sizing of the fin (14) and construction of the gate structure (24, 124) and spacer without detrimentally altering (e.g., eroding by forming a spacer thereon) the fin (14) during spacer processing. A FinFET (100) including a gate structure (24, 124) and spacer (44) is also disclosed.