Via holes to the source/drains of a transistor are made to have very uniform
depths so that photoresist thickness can be minimized to reduce the problems associated
with small hole vias and vias that are at minimum pitches. This is achieved by
polishing a dielectric over the gate stack to a polish stop present over the gate
stack to result in having a top surface that is coplanar with the top surface of
the polish stop layer over the gate stack. This establishes a top surface that
is very uniform in height above the substrate across the wafer. A subsequent dielectric
formed on this top surface is thus also very uniform in height over the wafer.
The photoresist thickness then can be selected to the least thickness necessary
based upon the expectation of maintaining a pattern for etching through a layer
of very uniform thickness.