A method comprises forming a gate structure over a substrate; forming a gate helmet to cap the gate structure; forming a source/drain contact on the substrate; depositing a contact etch stop layer (CESL) over the gate helmet and the source/drain contacts, and an interlayer dielectric (ILD) layer over the CESL; performing a first etching process to form a gate contact opening extending through the ILD layer, the CESL and the gate helmet to the gate structure; forming a metal cap in the gate contact opening; with the metal cap in the gate contact opening, performing a second etching process to form a source/drain via opening extending through the ILD layer, the CESL to the source/drain contact; and after forming the source/drain via opening, forming a gate contact over the metal cap and a source/drain via over the source/drain contact.