Tile under or to the kitchen cabinets?

A very old remodeling question has been, to tile or not to tile under the kitchen cabinets? While answers and approaches usually vary, here is some common sense advice:

Going under the cabinets is ideal for two reasons. One, less complicated cutting so the end result is easier and a much cleaner look. Two, as you have alluded to, it puts everything on the same level so there are no issues with getting appliances out. Most folks who don't do this think it's because they're saving money. Do the math and you'll discover it just isn't enough to be concerned about, especially if you're doing the labor your self. You can measure out from the wall to determine the location of the toe kick, draw a line where all the cabinets will sit, and then use scraps in those areas that you can. It'll all be covered so it won't matter.