A method includes providing first and second structures over a substrate, wherein each of the first and second structures includes source/drain (S/D) regions, a channel region between the S/D regions, a sacrificial dielectric layer, and a sacrificial gate. The method further includes partially recessing the sacrificial gate without exposing the sacrificial dielectric layer in each of the first and the second structures; forming a first patterned mask that covers the first structure; removing the sacrificial gate from the second structure; removing the first patterned mask and the sacrificial dielectric layer from the second structure; and depositing a layer of a capacitor material over the portion of the sacrificial gate in the first structure and over the channel region in the second structure.