Semiconductor structure and method for forming the same

A semiconductor structure, comprising:

• a first fin element and a second fin element over a substrate;
• an isolation structure surrounding the first fin element and the second fin element;
• first fin spacers over the isolation structure and on opposite sides of the first fin element;
• a first source/drain feature over the first fin element, wherein the first source/drain feature includes a first head portion above the first fin spacers and a first body portion extending between the first fin spacers and downwards to a position lower than bottom surfaces of the first fin spacers;
• second fin spacers over the isolation structure and on opposite sides of the second fin element;
• and
• a second source/drain feature over the second fin element, wherein the second source/drain feature includes a second head portion above the second fin spacers and a second body portion extending between the second fin spacers and downwards to a position lower than bottom surfaces of the second fin spacers, wherein a height of the first head portion is greater than a height of the first body portion, and a height of the second body portion is greater than a height of the second head portion.

A semiconductor structure, comprising:

• a first plurality of nanostructures over a first fin element, wherein the first plurality of nanostructures includes a first nanostructure, a second nanostructure and a third nanostructure sequentially stacked over the first fin element;
• an isolation structure surrounding the first fin element;
• a first gate stack wrapping the first plurality of nanostructures;
• first and second fin spacers over the isolation structure and on opposite sides of the first fin element, wherein a top of the first fin spacer is located at a position between a top surface of the first nanostructure and a bottom surface of the second nanostructure;
• and
• a first source/drain feature over the first fin element and between the first and second fin spacers.