Scaled gate contact and source/drain cap

A structure comprising:

• a gate contact over a gate structure;
• a liner material on a sidewall of the gate contact;
• a lower source/drain contact in electrical contact with source and drain regions of the gate structure and an upper source/drain contact in electrical contact with the lower source/drain contact;
• and
• a source/drain cap underneath a portion of the gate contact, wherein:
• the liner material is above the source/drain cap and extends on sidewalls of the gate contact above the upper source/drain contact and the gate structure,
• the source/drain cap comprises a lower surface that is above the gate structure and over the lower source/drain contact, and
• the source/drain cap extends to within a portion of the upper source/drain contact.

A method comprising:

• recessing portions of a lower source and drain contact cap where it is not covered by a gate contact placeholder or spacer to expose a portion of a lower source and drain contact, while protecting portions of an upper source and drain contact cap covered by the gate contact placeholder or the spacer such as it remains intact;
• forming an upper source and drain contact in the recess;
• removing the gate contact placeholder to form an opening which forms a U-shaped cap above the lower source and drain contact;
• and
• forming a gate contact in the opening;
• and
• forming a contact to an upper source and drain contact, which is remote from the gate contact in the opening and which extends within the U-shaped cap.