Semiconductor device and method of manufacturing semiconductor device

An integrated circuit comprising:

• a substrate comprising:
• a source feature, and
• a drain feature;
• a first gate structure over a top surface of the substrate, wherein the first gate structure is between the source feature and the drain feature;
• a second gate structure over the top surface of the substrate, wherein the second gate structure is adjacent to the first gate structure and the source feature;
• a pair of first spacers on each sidewall of the first gate structure;
• a pair of second spacers on each sidewall of the second gate structure;
• an insulating layer over at least the first gate structure;
• a first conductive feature over the source feature or the drain feature, wherein a top surface of the first conductive feature is coplanar with a top surface of the insulating layer;
• a second conductive feature over the substrate;
• and
• a third conductive feature, wherein the third conductive feature is over the first conductive feature or the second conductive feature.

An integrated circuit comprising:

• a substrate comprising a source feature and a drain feature;
• a first gate structure over a top surface of the substrate, wherein the first gate structure is between the source feature and the drain feature;
• a second gate structure over the top surface of the substrate, wherein the second gate structure is adjacent to the first gate structure and the source feature;
• an insulating layer over at least the first gate structure;
• a first conductive feature over the source feature or the drain feature, wherein a top surface of the first conductive feature is coplanar with a top surface of the insulating layer;
• a second conductive feature over the substrate, wherein the first conductive feature or the second conductive feature has an L-shape.