A semiconductor structure includes a first gate-all-around (GAA) structure configured to form a first circuit and a second GAA structure configured to form a second circuit similar to the first circuit. The first GAA structure and the second GAA structure have a same of at least one of the following exemplary features: a number of GAA devices in which current flows from a first oxide definition (OD) region to a second OD region; a number of GAA devices in which current flows from the second OD region to the first OD region; a number of first OD region contact elements; a number of second OD region contact elements.