A method of processing a gate electrode cutting (CUT) layout usable for fabricating an integrated circuit (IC) is disclosed. The method includes determining if a first CUT layout pattern and a second CUT layout pattern are in compliance with a predetermined spatial resolution requirement. If the first CUT layout pattern and the second CUT layout pattern are not in compliance with the predetermined spatial resolution requirement, a merged CUT layout pattern is generated based on the first CUT layout pattern, the second CUT layout pattern, and a stitching layout pattern, and a remedial connecting layout pattern is added to a conductive layer layout. The stitching layout pattern corresponds to a carved-out portion of a third gate electrode structure. The remedial connecting layout pattern corresponds to fabricating a conductive feature electrically connecting two portions of the third gate electrode structure that are separated by the corresponding carved-out portion.