A semiconductor structure includes a first transistor including a first gate structure over a first active region in a substrate, a second transistor including a second gate structure over a second active region in the substrate, and a butted contact electrically connecting the second active region of the second transistor to the first gate structure of the first transistor. The butted contact includes a first portion extending along a first direction and overlapping at least the second active region, and a second portion extending along a second direction different from the first direction and intersecting the first portion. The second portion extends over the first gate structure.