Resistor Structure

A method, comprising:

• forming a gate;
• forming a dielectric layer around the gate;
• forming a first opening and a second opening in the dielectric layer, the first opening and the second opening being formed simultaneously, each of the first opening and the second opening extending to a first depth, the first depth being a depth that is less than a thickness of the dielectric layer;
• extending the first opening in the dielectric layer to penetrate through the dielectric layer, wherein after the first opening has been extended, the second opening extends to the first depth;
• and
• simultaneously filling the first opening and the second opening with a conductive material.

A method, comprising:

• forming a first gate over a semiconductor substrate;
• forming an etch stop layer around the first gate;
• forming a dielectric layer over the etch stop layer;
• forming a first opening by removing the first gate, the first opening exposing the semiconductor substrate;
• forming a second opening in the dielectric layer, the second opening having a depth that is less than a thickness of the dielectric layer;
• forming a third opening in the dielectric layer, the third opening penetrating through the dielectric layer;
• simultaneously filling the second opening and the third opening with a conductive material;
• and
• forming a second gate in the first opening.