Legal status of A.I.

If someone created an A.I. that had the same intelligence and sentience of an average human (or better) what should its legal status be?  Should it be considered human and given all human rights? Could someone that deactivated (killed) the A.I. be tried for murder?  Or is there more to being a human than cognition?

Animals think too, more or less, do we treat them as equel?