Contact structures for gate-all-around devices and methods of forming the same

Gate-all-around (GAA) device and the manufacturing method thereof are disclosed herein. An exemplary integrated circuit (IC) device comprises a first nanostructure and a second nanostructure formed on a substrate, wherein each of the first nanostructure and the second nanostructure includes a plurality of semiconductor layers and each of the first nanostructure and the second nanostructure includes a channel region and a source/drain (S/D) region; a first gate structure wrapping the plurality of semiconductor layers of the first nanostructure and a second gate structure wrapping the plurality of semiconductor layers of the second nanostructure; and a S/D contact that contacts at least one of the plurality of semiconductor layers of the first nanostructure and at least one of the plurality of semiconductor layers of the second nanostructure.