This disclosure provides a horizontal structure by using a double STI recess method. The double STI recess method includes: forming a plurality of fins on the substrate; forming shallow trench isolation between the fins; performing first etch-back on the shallow trench isolation; forming source and drain regions adjacent to channels of the fins; and performing second etch-back on the shallow trench isolations to expose a lower portion of the fins as a larger process window for forming gates of the fins.