| CPC H10D 62/115 (2025.01) [H10D 30/024 (2025.01); H10D 30/6211 (2025.01); H10D 62/149 (2025.01); H10D 84/0151 (2025.01); H10D 84/038 (2025.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a substrate;
an interlayer dielectric (ILD) disposed on the substrate;
a conductive layer disposed on the substrate and spaced apart from the ILD by an air gap, wherein the ILD is tapered toward the substrate; and
an etching stop layer disposed over the ILD, wherein the etching stop layer has a lower surface covering the ILD and exposed to the air gap.
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