Flexible self-aligned power via shape with gate cut first

A microelectronic device comprising:

• a first nanosheet transistors adjacent to a second nanosheet transistor, wherein the first nanosheet transistor includes a plurality of first nanosheets, wherein the second nanosheet transistor includes a plurality of second nanosheets;
• a source/drain located between the first nanosheet transistor and second nanosheet transistor;
• a first gate wraps around the plurality of first nanosheets;
• a second gate wraps around the plurality of second nanosheets;
• a first upper spacer located adjacent to the first gate, wherein the first upper spacer is in contact with at least three sides of the first gate;
• a second upper spacer located adjacent to the second gate, wherein the second upper spacer is in contact with at least three sides of the second gate;
• a backside interconnect connected to the source/drain, wherein the backside interconnect is in contact with the first upper spacer and the second upper spacer, wherein the backside interconnect is in contact with a first surface and a second surface of the first upper spacer, wherein the first surface and the second surface are different surfaces, wherein the backside interconnect is in contact with a third surface and a fourth surface of the second upper spacer, wherein the third surface and the fourth surface are different surfaces.