| CPC H01L 23/528 (2013.01) [H01L 21/76834 (2013.01); H01L 21/76897 (2013.01); H10B 12/30 (2023.02)] | 20 Claims |

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1. An integrated circuit comprising:
a first conductive structure and a second conductive structure;
a first spacer and a second spacer each comprising a first dielectric material;
a layer comprising a second dielectric material that is compositionally different from the first dielectric material;
a first interconnect feature above and at least partially landed on the first conductive structure, wherein the first interconnect feature is laterally between the first spacer and the second spacer; and
a second interconnect feature above and at least partially landed on the second conductive structure, wherein the second interconnect feature is laterally between the second spacer and the layer comprising the second dielectric material.
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