US Patent 11864376 Semiconductor device including insulating element and method of making

A method of making a semiconductor device includes forming a first transistor on a substrate, wherein forming the first transistor comprises forming a first source/drain electrode in the substrate. The method further includes forming a second transistor on the substrate, wherein forming the second transistor comprises forming a second source/drain electrode. The method further includes forming an insulating layer extending into the substrate, wherein the insulating layer directly contacts the first source/drain electrode and the second source/drain electrode, a top surface of the insulating layer is above a top surface of the substrate.