| CPC H01L 21/7682 (2013.01) [H01L 21/76283 (2013.01); H01L 21/76877 (2013.01); H01L 23/5286 (2013.01); H10D 30/6219 (2025.01); H10D 64/021 (2025.01); H01L 21/31116 (2013.01); H01L 21/31122 (2013.01); H01L 23/5226 (2013.01); H10D 30/026 (2025.01); H10D 30/031 (2025.01); H10D 64/018 (2025.01)] | 20 Claims |

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1. A method comprising:
forming a first transistor on a first substrate;
exposing a first epitaxial material, wherein exposing the first epitaxial material comprises thinning a backside of the first substrate;
replacing the first epitaxial material with a backside via, the backside via being electrically coupled to a source/drain region of the first transistor;
forming a conductive line over the backside via, the conductive line being electrically coupled to the backside via;
forming a dummy spacer adjacent the conductive line;
etching the dummy spacer to form a first recess; and
sealing the first recess to form an air spacer.
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