Semiconductor structures and methods of forming the same

Semiconductor structures and methods are provided. An exemplary method according to the present disclosure includes forming a trench extending into a substrate, in a top view, the trench extends lengthwise along a first direction, forming a material layer over the substrate and intersecting a first portion of the trench, after the forming of material layer, forming a first capacitor intersecting a second portion of the trench, the first capacitor comprising a first plurality of conductor plates, and forming a second capacitor intersecting a third portion of the trench, the second capacitor comprising a second plurality of conductor plates, where the first plurality of conductor plates and the second plurality of conductor plates are in direct contact with the material layer.