John, for your uppers, there's an advantage to going all the way up in that it does provide additional storage space (usually and extra shelf worth), even though it might require a step stool occasionally if you need to get to "that thing" that is stored and not used very often. If you don't go all the way up, unless you have a specific display thing planned, put in a soffit so the tops of the cabinets are not just dust collectors. One other suggestion...give serious consideration to deeper upper cabinets. I did that here in this property and it's been wonderful. Even the 12" "chargers" I use for special meals fit in flat-stacked. The home we are buying has the more traditional 12" cabinets so that's going to take some getting used to...we're spoiled.