A novel SOC structure and method of making the same are provided. An SOC comprises a logic region, an SRRM and a DRAM region. The storage capacitor in a DRAM cell is formed in the first dielectric layer in an MIM (metal-insulator-metal) configuration, having a large vertical surface area. A butted contact, formed in said first dielectric layer, comprises a bottom portion abutting a first and second conductive region in an SRAM cell, and a vertically aligned top portion coupled to a first metal layer. The top portion has a substantially larger depth than that of the bottom portion, while substantially smaller in size. Forming this SOC structure does not require adding complex, error-prone additional processing steps on an existing CMOS manufacturing process, thus having little impact on the overall SOC product yield.