High density capacitor implemented using FinFET

A first and a second gate structure each extend in a first direction. A first and a second conductive contact extend in the first direction and are separated from the first and second gate structures in a second direction. A first isolation structure extends in the second direction and separates the first gate structure from the second gate structure. A second isolation structure extends in the second direction and separates the first conductive contact from the second conductive contact. The first gate structure is electrically coupled to a first electrical node. The second gate structure is electrically coupled to a second electrical node different from the first electrical node. The first conductive contact is electrically coupled to the second electrical node. The second conductive contact is electrically coupled to the first electrical node.