If I give you an off the floor measurement, you'll only get in trouble.
Walls and floors are never straight or level or plumb and if you don't have a laser level that spins,
you'll never find the high points.
I know Norm Abrams puts the tops up first, but he's got 90 guys on his crew and every tool ever invented.
You, unfortunately, live in the real world.
There should be a minimum of 18 inches between the top of the counter and the bottom edge of the cabinets.
FIND ALL THE STUDS IN THE WALL, top and bottom.
Set you bases first, get them in line and leveled with strips of shingles underneath.
A counter top will be between 1 1/8" and 1 1/2" thick. You'll need to know how thick before you set the top cabinets,
It would be a good idea to set the counter top now in case it needs to be scribed (fitted) to the wall.
Cover the countertop with a tarp or pad so it doesn't get scratched and make up a couple of posts 18" tall out of scrap lumber. They don't have to be pretty but they do have to be sturdy. A couple of 1' square pieces of plywood with a 2 x 4 between them will be fine.
Rest the top cabinets on these as you install them, it will make life a lot easier.
The top cabinets should be mounted plumb over the base cabinets, so start some place in the middle.
Plumb a line up from a base cabinet with a level and work your way out to either end.
Remember to check the height of the refrigerator before you install the cabinet that goes over it.
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