Metal gate contacts and methods of forming the same

A method of forming a semiconductor device, comprising:

• providing a structure that includes a substrate, a fin protruding from the substrate, an isolation structure surrounding the fin, and a gate structure engaging the fin;
• forming a dielectric layer over the gate structure;
• etching the dielectric layer to form an opening exposing the gate structure, wherein the opening has a rectangular shape in a top view;
• etching the gate structure through the opening, thereby extending the opening below a top surface of the fin;
• and
• filling the opening with conductive material, thereby forming a gate contact landing on the gate structure.

A semiconductor device, comprising:

• a substrate having a first region of a first type and a second region of a second type that is opposite to the first type;
• a first fin protruding from the substrate in the first region;
• a first gate structure in the first region engaging the first fin;
• a first gate contact in the first region and landing on the first gate structure;
• a second fin protruding from the substrate in the second region;
• a second gate structure in the second region engaging the second fin;
• and
• a second gate contact in the second region and landing on the second gate structure, wherein the first gate contact has a bottom surface lower than the second gate contact.