A method includes forming a first plurality of fins in a first region of a substrate, a first recess being interposed between adjacent fins in the first region of the substrate, the first recess having a first depth and a first width, forming a second plurality of fins in a second region of the substrate, a second recess being interposed between adjacent fins in the second region of the substrate, the second recess having a second depth and a second width, the second width of the second recess being less than the first width of the first recess, the second depth of the second recess being less than the first depth of the first recess, forming a first dielectric layer in the first recess and the second recess, and converting the first dielectric layer in the first recess and the second recess to a treated dielectric layer.