Semiconductor device with a liner layer and method for fabricating the same

A semiconductor device, comprising:

• a substrate;
• a first dielectric layer positioned on the substrate;
• a second dielectric layer positioned on the first dielectric layer;
• a bottom portion positioned along the first dielectric layer and on the substrate;
• a top portion positioned along the second dielectric layer and on the bottom portion;
• and
• a first liner layer positioned between the bottom portion and the first dielectric layer, between the bottom portion and the substrate, and between the second dielectric layer and the first dielectric layer;
• wherein the bottom portion and the top portion configure a conductive structure;
• wherein the second dielectric layer has etching selectivity to the first liner layer;
• wherein the first liner layer comprises titanium nitride, tantalum nitride, or a combination thereof;
• wherein the first dielectric layer and the second dielectric layer comprise a same material.