A semiconductor device includes a semiconductor fin structure extending in a first direction on a substrate and a first dielectric fin structure extending parallel to the fin structure, the first dielectric fin structure being underneath a gate structure extending in a second direction that is perpendicular to the first direction. The device further includes a second dielectric fin structure extending parallel to the fin structure, the second dielectric feature being positioned beneath a gate cut feature. A top surface of the first dielectric fin structure is higher than a top surface of the second dielectric fin structure.