Provided is a metal gate structure and related methods that include performing a metal gate cut process. The metal gate cut process includes a plurality of etching steps. For example, a first anisotropic dry etch is performed, a second isotropic dry etch is performed, and a third wet etch is performed. In some embodiments, the second isotropic etch removes a residual portion of a metal gate layer including a metal containing layer. In some embodiments, the third etch removes a residual portion of a dielectric layer.