A plurality of openings is formed in a dielectric layer formed on a semiconductor substrate. The plurality of openings comprises a first opening extending to the semiconductor substrate, a second opening extending to a first depth that is substantially less than a thickness of the dielectric layer, and a third opening extending to a second depth that is substantially greater than the first depth. A multi-layer gate electrode is formed in the first opening. A thin resistor structure is formed in the second opening, and a connection structure is formed in the third opening, by filling the second and third openings substantially simultaneously with a resistor metal.