Semiconductor devices using a dielectric structure and methods of manufacturing are described herein. The semiconductor devices are directed towards gate-all-around (GAA) devices that are formed over a substrate and are isolated from one another by the dielectric structure. The dielectric structure is formed over the fin between two GAA devices and cuts a gate electrode that is formed over the fin into two separate gate electrodes. The two GAA devices are also formed with bottom spacers underlying source/drain regions of the GAA devices. The bottom spacers isolate the source/drain regions from the substrate. The dielectric structure is formed with a shallow bottom that is located above the bottoms of the bottom spacers.