An integrated circuit structure includes a first and second power rail extending in a first direction and being located at a first level, a first and second set of conductive structures located at a second level and extending in a second direction, a first and second set of vias, and a first and second conductive structure located at a third level and extending in the second direction. The first set of vias coupling the first power rail to the first set of conductive structures. The second set of vias coupling the second power rail to the second set of conductive structures. The first conductive structure overlaps a first conductive structure of the first set of conductive structures and the second set of conductive structures. The second conductive structure overlaps a second conductive structure of the first set of conductive structures and the second set of conductive structures.