This paper proposes vertically stacked gate-all-around MOSFET structure with optimized inner spacers to provide superior gate controllability and reduce additional parasitic capacitance simultaneously. To achieve better performance, we evaluate different inner spacer lengths while tuning source/drain doping profile to keep off-state leakage current unchanged. Considering the fabrication uniformity, the key of the conceptual process flow is to etch inner spacers selectively from top to bottom channel. The proposed approach can be applied to low power and ultra-low power design for SoC application without additional mask cost.