A method for making electrical contacts to device regions in a semiconductor substrate, and the resulting structure, is presented. A first set of borderless contacts is initially formed. This first set of contacts is then contacted by a second series of smaller, upper-level contacts. The second set of contacts also contact the gate of the device. The structure which results has a form wherein there are stacked contacts to the diffusion layer, and a single level contact to the device gate. The structure further provides local interconnectability over gate structures.