Patent ID: 8329521

Claim:
A method comprising: providing a substrate having an upwardly facing first surface, and having a trench extending downwardly into the substrate from the upwardly facing first surface; forming an isolation structure disposed partly in the trench and having an upwardly facing second surface, the isolation structure having two portions that are respectively disposed above and below the upwardly facing first surface, wherein the upwardly facing second surface is vertically higher than the upwardly facing first surface by a first step height; removing a top portion of the isolation structure to form a recess therein having an upwardly facing bottom surface lower than the remaining upwardly facing second surface, wherein the upwardly facing bottom surface and the upwardly facing first surface are spaced vertically by a second step height smaller than the first step height; forming a gate structure over the substrate and the recess; and forming a gate contact engaging the gate structure over the recess.