| CPC H10D 62/121 (2025.01) [H10D 84/834 (2025.01)] | 20 Claims |

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1. An integrated circuit structure, comprising:
a first vertical stack of horizontal nanowires over a first sub-fin;
a second vertical stack of horizontal nanowires over a second sub-fin, the second vertical stack of horizontal nanowires spaced apart from and parallel with the first vertical stack of horizontal nanowires; and
a gate structure, comprising:
a first gate structure portion over the first vertical stack of horizontal nanowires, wherein the first gate structure extends along an entirety of the first sub-fin;
a second gate structure portion over the second vertical stack of horizontal nanowires, wherein the second gate structure does not extend along an entirety of the second sub-fin; and
a gate cut between the first gate structure portion and the second gate structure portion.
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