A semiconductor structure includes a source/drain; one or more channel layers connected to the source/drain; a gate structure adjacent the source/drain and engaging each of the one or more channel layers; a first silicide layer over the source/drain; a source/drain contact over the first silicide layer; a power rail under the source/drain; one or more first dielectric layers between the source/drain and the power rail; and one or more second dielectric layers under the first silicide layer and on sidewalls of the source/drain, wherein the one or more second dielectric layers enclose an air gap.