I think varying heights and depths (coastlining) looks best. We used a mix of 30" and 36" high cabinets in 12" and 15" depths and the effect is beautiful.

It is hard to reach the top shelf of a 36" cabinet, even for a 6 footer like me.

Its unlikely that she won't be able to install recessed lighting.

For whatever it's worth, I have trouble even reaching the top shelf of our 32" cabinets, so I wouldn't worry too much about that one way or the other. Top shelves are for longer-term storage items, generally, so if you need a stepstool, it's not a huge issue (and who knows how tall or short a potential buyer might be!) Similarly, it's unlikely that the recessed lights won't work, and if they don't, there are certainly shallower surface-mount options, so I don't think that's much of a consideration either.

Personally, I hate having uppers open on top because then you have to clean up there, so that would be a minus to me. Others love them that way to make a room feel more open, though. It would also depend on how much storage is in the kitchen---if it's a smaller space, I wouldn't sacrifice the extra cabinet space. If it's a large kitchen, it doesn't matter as much, and might be more important to have the aesthetic feature of the open space and light up there.

I have 30" cabs - my kitchen is enclosed & I like having the open space on top. I think it makes the room feel bigger. I do have a large walk in pantry, so I do not miss the extra cabinet space that taller cabinets have, but at 5'9", I wouldn't be able to reach anything higher than what I already have anyway.

I think you are all missing the point. It is not so much about reaching the space as it the "asthetics" of the 36" wall cabinets. If you want an updated looking kitchen I "would not" install 30" high wall cabinets! Even if you don't use the top shelf you still have additional storage a new home owner can use. Also, you store items in that top shelf that you seldom use.

I think the 36" is much better aestically. We had 42" in our last house with 8' ceilings and it pulled your eye up giving the overall feeling of higher ceilings.

I'm only 5'3" and I found the uppers useful for taller items I rarely used (dehydrator, vases, extra large pitchers etc). Also if you move the shelves down some and don't place them evenly in the cabinet, you can bring down the uppermost shelf quite a few inches (let me know if that makes sense) making it much more easily reached.

Without question, go with the taller cabinets, looks better and provides extra storage, win/win.

Thank you all. DD's kitchen is rather small and could benefit from the extra storage even if it's just a place to put the Christmas dishes. Katsmah's kitchen reno that she just posted is the look DD has now decided she would like to achieve but the price tag of the taller cabinets may make the decision for her. Since this is an older house and she has had surprises before, and not the good kind, of where ducts and pipes and electricity are hidden she does worry about finding something odd in the ceiling that will ruin her lighting plan.

Thanks again for all the thoughts. It's really great to have some many perspectives on these issues.

A slim folding step stool will allow her to reach the topmost shelves, where seldom-used things can live. Perhaps she can find space for the folded step in a broom closet, toe kick, etc.

She should open up the soffit to see what is there. Just take a hammer, wrecking bar, etc and punch a hole in it. Rather than wondering, find out. Same with the ceiling if she has any doubts. As long as it is a spot that is going to be re-done anyway, all she'll lose is some plaster and some aggression.

I don't have any strong view on the aesthetics of cabinets to the ceiling versus not to the ceiling. They can both look fine.