Abstract: A method for making a semiconductor device includes forming a first fin structure, a second fin structure, and a third fin structure over a substrate. The first through third fin structures all extend along a first lateral direction, and the second fin structure is disposed between the first and third fin structures. The method includes forming a mold by filling up trenches between neighboring ones of the first through third fin structures with a first dielectric material. The method includes cutting the second fin structure by removing an upper portion of the second fin structure. The method includes replacing the upper portion of the second fin structure with a second dielectric material to form a dielectric cut structure. The method includes recessing the mold to expose upper portions of the first fin structure and the third fin structure, respectively.