Shared Contact Structure and Methods for Forming the Same

A structure comprising:

• a first transistor on a substrate, the first transistor comprising a source or drain region;
• a conductive feature contacting the source or drain region;
• a gate electrode of a gate structure of a second transistor on the substrate;
• a butted contact comprising (i) a first surface contacting the gate electrode, (ii) a second surface contacting the conductive feature, (iii) a third surface extending at a first angle from the first surface, and (iv) a fourth surface extending at a second angle from the second surface, the third surface intersecting the fourth surface at a third angle;
• and
• a gate spacer disposed between the source or drain region and the gate structure, a portion of the gate spacer being disposed laterally between the third surface and the fourth surface.

A structure comprising:

• an active area in a substrate;
• a conductive feature over the active area;
• a gate structure over the substrate, the gate structure comprising a gate spacer and a gate electrode, wherein the gate spacer is interposed between the gate electrode and the conductive feature;
• and
• a butted contact contacting the conductive feature and the gate electrode, wherein an upper surface of the gate spacer is higher than a first interface between the gate electrode and the butted contact, wherein the upper surface of the gate spacer is higher than a second interface between the conductive feature and the butted contact.