A semiconductor device and a method of manufacturing the same are provided. The semiconductor device includes a static random access memory (SRAM) including a plurality of transistors disposed in a first layer and a second layer. The first layer includes a first shared gate of a first transistor and a second shared gate of a second transistor, among the plurality of transistors. The second layer is disposed above the first layer and includes a third shared gate of a third transistor and a fourth shared gate of a fourth transistor, among the plurality of transistors. The third shared gate is disposed above the first shared gate, and the fourth shared gate is disposed above the second shared gate. The SRAM further includes a first shared contact, a second shared contact, a first cross-couple contact connecting the fourth shared gate and the first shared contact, and a second cross-couple contact connecting the third shared gate and the second shared contact.