Countertops are all a standard height of 36"+- unless they tie into a bar top arrangement which is a standard of 42"+- high. Do you think anyone in the entire cabinet industry gives a damn about a persons height or a persons comfort? No one cares, and no one seems to complain. A cabinet buried deep into a flooring modification (about 3/4" deeper than usual) really doesn't effect anyone adversely. Besides the taller people are at an advantage when it comes to conveniently reaching into the upper cabinets. One offsets the other.