Method of forming a shared contact in a semiconductor device

A method for forming a shared contact in a semiconductor device having a gate electrode corresponding to a first transistor and a source/drain region corresponding to a second transistor is provided. The method includes forming a first opening in a dielectric layer overlying the gate electrode and the source/drain region, wherein the first opening extends substantially to the gate electrode corresponding to the first transistor. The method further includes after forming the first opening, forming a second opening, contiguous with the first opening, in the overlying dielectric layer, wherein the second opening extends substantially to the source/drain region corresponding to the second transistor. The method further includes forming the shared contact between the gate electrode corresponding to the first transistor and the source/drain region corresponding to the second transistor by filling the first opening and the second opening with a conductive material.