I elect to use 3/4 thick throughout.
On the uppers I cut a dado about 4" down from the top that is 1/2" deep and 2" wide. Before I hang the boxes, I install strips of 1/2" thick plywood which allows me to verify the stud locations and when they are up, they provide a system for hanging the cabinets at the correct height without a lot of effort.
Ed
Come on in friend, here's what you'll find
A well used shop where you can rest your mind
The beer's cold and the wood is dry
We keep the Red Oak piled 6 feet high