Semiconductor device structure and method for forming the same

The present disclosure provides a semiconductor device structure with fine patterns and a method for forming the semiconductor device structure, which can prevent the collapse of the fine patterns. The semiconductor device structure includes a first target structure and a second target structure disposed over a semiconductor substrate. The semiconductor device structure also includes a first spacer element disposed over the first target structure, wherein a topmost point of the first spacer element is between a central line of the first target structure and a central line of the second target structure in a cross-sectional view.