t shaped transistor structures 700 702 are formed according to the present invention fig1 shows the formation of gate spacer layers 915 and dielectric layers in the illustrated embodiment lightly doped drains u201c ldd u201d are used in many transistors because ldds reduce transistors 39 short channel effects nevertheless ldds of separate transistors should be electrically isolated from each other gate spacers 915 electrically isolate separate ldds from each other a third layer of oxide 920 is then deposited over the transistors with gate spacer and dielectric layers according to an aspect of the present invention a back bias is created in order to remove extra holes that collect at the bottom of t shaped structure 500 502 therefore as shown in fig1 body contact 925 is formed extending to si substrate 105 as shown in fig1 to form body contact 925 a layer of photoresist is first deposited over oxide layer 920 photolithography as known in the art is then used to open a hole in the photoresist a dry oxide etch is applied to oxide layer 920 etching out any portion of oxide layer 920 and oxide layer 115 not underneath the photoresist the nitride stopper layer 110 is then etched followed by an oxide etch of oxide layer 100 yielding.