Semiconductor structure cutting process and structures formed thereby

A method comprising:

• forming a first gate structure and a second gate structure over a first active area and a second active area on a substrate, each of the first gate structure and the second gate structure comprising a gate electrode over a gate dielectric, the first gate structure extending longitudinally over the first active area and the second active area, the second gate structure extending longitudinally over the first active area and the second active area, a dielectric layer being disposed laterally between the first gate structure and the second gate structure and over the first active area and the second active area;
• performing an etch process on the first gate structure, the second gate structure, and the dielectric layer laterally between the first active area and the second active area to form a cut opening, the etch process etching through at least the gate electrodes of the first gate structure and the second gate structure, the etch process comprising an isotropic etch, the isotropic etch etching the gate electrodes of the first gate structure and the second gate structure at a first etch rate, the isotropic etch etching the dielectric layer at a second etch rate, the first etch rate being greater than the second etch rate;
• and
• forming a first insulating material in the cut opening.

A method comprising:

• forming a first conductive line and a second conductive line over a substrate, the first conductive line and the second conductive line being separated by a first dielectric;
• performing an etch process to form a first opening, the first opening extending through the first conductive line, the second conductive line, and the first dielectric, the first opening having a first maximum width in the first conductive line, a second maximum width in the second conductive line, and a third maximum width in the first dielectric, the third maximum width being less than the first maximum width and the second maximum width;
• and
• filling the first opening with a dielectric material.