A method of making a device includes providing a first device level containing first semiconductor rails separated by first insulating features, forming a sacrificial layer over the first device level, patterning the sacrificial layer and the first semiconductor rails in the first device level to form a plurality of second rails extending in a second direction, wherein the plurality of second rails extend at least partially into the first device level and are separated from each other by rail shaped openings which extend at least partially into the first device level, forming second insulating features between the plurality of second rails, removing the sacrificial layer, and forming second semiconductor rails between the second insulating features in a second device level over the first device level. The first semiconductor rails extend in a first direction. The second semiconductor rails extend in the second direction different from the first direction.