Method of Forming Trenches with Different Depths

A device comprising:

• a gate structure disposed over a substrate;
• a second dielectric layer disposed over the substrate, and over a first dielectric layer;
• a first metal feature disposed in the second dielectric layer, the first metal feature having an upper portion having a first width and a lower portion having a second width that is different than the first width;
• a third dielectric layer disposed over the second dielectric layer, including over the first metal feature;
• a second metal feature extending through the third dielectric layer to physically contact with the first metal feature;
• and
• a third metal feature extending through the third dielectric layer and the second dielectric layer to physically contact the gate structure.

A device comprising:

• a gate structure disposed over a substrate;
• a second dielectric layer disposed over the substrate, and over a first dielectric layer;
• a first metal feature disposed in the second dielectric layer, the first metal feature having an upper portion having a first width and a lower portion having a second width that is different than the first width;
• and
• a dielectric spacer disposed along the lower portion of the first metal feature, wherein the upper portion of the first metal feature is disposed over the dielectric spacer.