Backside interconnect structures having reduced critical dimensions for semiconductor devices and methods of forming the same are disclosed. In an embodiment, a device includes a first transistor structure over a front-side of a substrate; a first backside interconnect structure over a backside of the substrate, the first backside interconnect structure including first conductive features having tapered sidewalls with widths that narrow in a direction away from the substrate; a power rail extending through the substrate, the power rail being electrically coupled to the first conductive features; and a first source/drain contact extending from the power rail to a first source/drain region of the first transistor structure.