An exemplary semiconductor device includes first spacers disposed along sidewalls of a first gate structure and second spacers disposed along sidewalls of a second gate structure. A source/drain region is disposed between the first gate structure and the second gate structure. A first ILD layer is disposed between the first spacers and the second spacers. A portion of the first ILD layer has a first recessed upper surface. A dielectric layer is disposed over the first spacers, the second spacers, and the first recessed upper surface of the first ILD layer. A portion of the dielectric layer has a second recessed upper surface that is disposed over the portion of the first ILD layer having the first recessed upper surface. A second ILD layer is disposed over the dielectric layer. A contact extends through the second ILD layer, the dielectric layer, and the first ILD layer to the source/drain region.