Using three quarter inch plywood under base cabinets keeps cabinet bottoms at the same height as tiled floors so cabinets sit level and trim lines stay consistent.
When tiling a kitchen and only covering visible areas follow a precise sequence to avoid problems. Measure the full finished floor height including thinset, cement board and tile then add the exact thickness of three quarter inch plywood under the cabinets so the cabinet toe kick matches the tiled floor height. Cut the plywood to fit inside cabinet footprints and fasten it to the subfloor with screws at regular intervals to prevent movement and squeaks. Install cement board or other tile backer on the exposed floor areas and feather the joint so its surface is flush with the plywood edge, keeping the transition flat and supported. Use a layer of thinset mortar rated for your tile over the cement board and the plywood edge where tile meets cabinet area so tiles bed evenly and grout lines stay true. Double check cabinet depth and hinge clearances before final installation to ensure doors do not bind against raised toe kicks.
Common mistakes include leaving a gap between plywood and cement board which causes tile edges to crack, fix this by cutting the plywood precisely and bedding a thin shim of mortar under the cement board to create continuous support. Another issue is underscrewing the plywood which leads to flex and grout failure, so use screws every six to eight inches along seams and through field areas and countersink them slightly. A third frequent problem is not accounting for finished floor height which makes cabinets sit too low or high; always dry assemble a mock up using stacked materials to confirm the final elevation before permanently fastening cabinets.
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