A method of fabricating a semiconductor device is provided, including providing sacrificial gate structures over a plurality of fins. The sacrificial gate structures include a sacrificial first gate structure and a sacrificial second gate structure. A first gate cut process is performed to form a first gate cut opening in the sacrificial first gate structure, and a second gate cut opening in the sacrificial second gate structure. A first dielectric layer is deposited in the first gate cut opening and the second gate cut opening. The first dielectric layer completely fills the first gate cut opening and partially fills the second gate cut opening. The first dielectric layer is removed from the second gate cut opening, and a second gate cut process is performed. A second dielectric layer is deposited in the second gate cut opening to form a gate cut structure.