| CPC H01L 23/535 (2013.01) [H01L 21/743 (2013.01); H01L 21/76802 (2013.01); H01L 21/7682 (2013.01); H01L 23/5226 (2013.01); H01L 23/5329 (2013.01); H01L 23/4821 (2013.01); H01L 23/485 (2013.01); H01L 23/5222 (2013.01); H01L 23/5223 (2013.01); H01L 23/53223 (2013.01); H01L 23/53238 (2013.01); H01L 23/53295 (2013.01); H01L 27/1203 (2013.01)] | 20 Claims |

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1. A method, comprising:
forming a first dielectric layer over a transistor;
forming a second dielectric layer on the first dielectric layer;
forming a contact structure through the first and second dielectric layers, wherein the contact structure is in contact with the transistor;
forming a first cavity in the first dielectric layer and adjacent to the contact structure;
forming a second cavity in the second dielectric layer and above the first cavity; and
forming a liner on a first inner surface of the first cavity and on a second inner surface of the second cavity.
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