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How to build a cabinet 
Plan your cabinets. 
Standard counter depth is 25 ", which the cabinets themselves being 24 " to allow for a 1 " countertop lip. Standard counter height is 36 ", with the cabinets usually being around 34.5 " tall to allow room for the countertop material.
For upper (or wall) cabinets, add 18-20 " to the 36 " counter height. Any space left over between that distance and your ceiling is fair game for upper cabinets.