Memory cells with butted contacts and method of forming same

A memory cell, comprising:

• a plurality of active regions in a substrate;
• a plurality of gate structures, wherein a first gate structure of the plurality of gate structures extends over a first active region of the plurality of active regions and a second active region of the plurality of active regions, a second gate structure of the plurality of gate structures extends over a third active region of the plurality of active regions and a fourth active region of the plurality of active regions, and the third active region is adjacent to the second active region;
• a first butted contact electrically connecting the second active region and the second gate structure, wherein the first butted contact comprises:
• a first portion extending along a first direction and overlapping at least the second active region, and
• a second portion extending along a second direction different from the first direction and intersecting the first portion, wherein the second portion extends over the second gate structure;
• and
• a second butted contact electrically connecting the third active region and the first gate structure, wherein the second butted contact comprises:
• a first portion extending along the first direction and overlapping at least the third active region, and
• a second portion extending along the second direction and intersecting the first portion, wherein the second portion extends over the first gate structure.

A method of forming a semiconductor structure, comprising:

• forming a first transistor comprising a first gate structure over a first active region in a substrate;
• forming a second transistor comprising a second gate structure over a second active region in the substrate;
• depositing a contact level dielectric layer over the first transistor, the second transistor and the substrate;
• and
• depositing a butted contact within the contact level dielectric layer, wherein the butted contact comprises:
• a first portion extending along a first direction and overlapping at least the second active region, and
• a second portion extending along a second direction different from the first direction and intersecting the first portion, wherein the second portion extends over the first gate structure.