| CPC H01L 27/0886 (2013.01) [H01L 21/283 (2013.01); H01L 21/31116 (2013.01); H01L 21/32136 (2013.01); H01L 21/76224 (2013.01); H01L 21/823431 (2013.01); H01L 21/823437 (2013.01); H01L 21/823481 (2013.01); H01L 29/0649 (2013.01); H01L 29/0847 (2013.01); H01L 29/42376 (2013.01); H01L 29/49 (2013.01); H01L 29/4991 (2013.01); H01L 29/66545 (2013.01); H01L 29/66636 (2013.01); H01L 29/78 (2013.01); H01L 21/02068 (2013.01); H01L 21/31053 (2013.01); H01L 21/31144 (2013.01); H01L 21/3212 (2013.01); H01L 21/32139 (2013.01); H01L 29/6656 (2013.01)] | 20 Claims |

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1. A method comprising:
forming a first gate structure over a first active area and a second active area on a substrate, a dielectric layer being disposed along opposing sides of the first gate structure;
performing a first etch process to form a first recess in the first gate structure and the dielectric layer;
performing a second etch process to laterally widen the first recess, wherein after the second etch process, a width of the first recess in the first gate structure is wider along a first line parallel to a longitudinal axis of the first gate structure than a width of the first recess in the dielectric layer along a second line parallel to the first line; and
filling the first recess with a dielectric material.
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