A semiconductor structure includes an isolation structure; first and second source/drain (S/D) features over the isolation structure, defining a first direction from the first S/D feature to the second S/D feature from a top view; one or more channel layers connecting the first and the second S/D features; a gate structure between the first and the second S/D features and engaging each of the one or more channel layers; and a via structure under the first S/D feature and electrically connecting to the first S/D feature. In a cross-sectional view perpendicular to the first direction, the via structure has a profile that widens and then narrows along a bottom-up direction.