Originally Posted by
Sam Murdoch
Typically the bottoms are set flush to the sides as the boxes will then be installed on a full length base. (That's another thread.)
As an aside, that's the method I prefer...separate base that can be completely leveled (easily) before putting the cabinet boxes on them. And you don't have to cut out that darn toe-kick notch on the cabinet sides. (other than an end-cap trim piece) Every component is rectangular.
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The most expensive tool is the one you buy "cheaply" and often...