In an embodiment, a method of forming a structure includes forming a first transistor and a second transistor over a first substrate; forming a front-side interconnect structure over the first transistor and the second transistor; etching at least a backside of the first substrate to expose the first transistor and the second transistor; forming a first backside via electrically connected to the first transistor; forming a second backside via electrically connected to the second transistor; depositing a dielectric layer over the first backside via and the second backside via; forming a first conductive line in the dielectric layer, the first conductive line being a power rail electrically connected to the first transistor through the first backside via; and forming a second conductive line in the dielectric layer, the second conductive line being a signal line electrically connected to the second transistor through the second backside via.