A solar cell includes a substrate, a conductor layer and an anti-reflection coating (ARC) layer. The substrate has a front side, a back side and a doped region adjacent to the front side. The conductor layer has a first portion embedded into the doped region and a second portion other than the first portion. The ARC layer has first and second exposed surfaces, first and second side surfaces and a bottom surface. The first side surface is connected to the first and second exposed surfaces. The second side surface is connected to the second exposed surface and the bottom surface disposed on the front side. The second portion is disposed in the ARC layer. The conductor layer has an exposed surface, which is exposed out of the ARC layer, and higher than the second exposed surface and substantially flush with an exposed surface of the ARC layer.