An IC structure includes first and second semiconductor fins extending along a first direction; first and second gate electrodes respectively extending across channel regions of the first and second semiconductor fins along a second direction perpendicular to the first direction; first and second source/drain contacts extending across source/drain regions of the first and second semiconductor fins, respectively; and first source/drain via over the first source/drain contact, wherein a width of the second source/drain contact measured along the first direction is greater than a diameter of the first source/drain via.