| CPC H01L 21/76898 (2013.01) [H01L 23/481 (2013.01); H10D 84/83 (2025.01)] | 14 Claims |

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1. A semiconductor device comprising:
a first buried power rail (BPR) disposed through an etch stop layer;
a second BPR disposed in direct contact with the first BPR, wherein the second BPR has a larger critical dimension (CD) than the first BPR; and
dielectric sidewall spacer disposed between the first BPR and the etch stop layer.
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