A semiconductor structure includes a power rail, a dielectric layer over the power rail, a first source/drain feature over the dielectric layer, a via structure extending through the dielectric layer and electrically connecting the first source/drain feature to the power rail, and two dielectric fins disposed on both sides of the first source/drain feature. Each of the dielectric fins includes two seal spacers, a dielectric bottom cover between bottom portions of the seal spacers, a dielectric top cover between top portions of the seal spacers, and an air gap surrounded by the seal spacers, the dielectric bottom cover, and the dielectric top cover.