Semiconductor device including conductive contact having tapering profile and method for preparing the same

A semiconductor device, comprising:

• a conductive layer disposed over a semiconductor substrate;
• a conductive line disposed over the conductive layer;
• and
• a conductive contact disposed between and electrically connecting the conductive layer and the conductive line, wherein the conductive contact comprises:
• a base portion;
• and
• a first expanded portion and a second expanded portion laterally extend from the base portion, wherein the first expanded portion and the second expanded portion are separated from the conductive layer, and wherein the first expanded portion and the second expanded portion have tapering profiles that taper from the conductive line toward the conductive layer.

A method for forming a semiconductor device, comprising:

• forming a conductive layer over a semiconductor substrate;
• forming a dielectric layer covering the conductive layer;
• etching the dielectric layer to form an opening exposing the conductive layer;
• etching the dielectric layer to form a first recess and a second recess connecting to the opening, wherein a depth of the opening is greater than a depth of the first recess and a depth of the second recess, and wherein the first recess and the second recess have tapering profiles that taper toward the conductive layer;
• forming a conductive contact over the conductive layer, wherein the opening, the first recess and the second recess are filled by the conductive contact;
• and
• forming a conductive line over the conductive contact.