Coming off a recent thread about the effort (or lack thereof) put into show and non-show surfaces, and inspired by an ongoing project of mine, I'm curious how the breakdown of responses will be.

What constitutes a "show surface" that receives 100% care, attention, smoothing, finishing, polishing, yadda, yadda, vs a "non show surface" that gets a lick from the jack plane and a slap coat of varnish? In particular, is the underside of a shelf, in an open (no doors) bookcase, a "show surface"?

It likely won't be seen, but it's not nearly as concealed as the interior backside of a chest of drawers (as one example).

For those of you who finish everything to the same standard, it's a moot point (but I'll give you guys your own response in the poll anyhow).