I always recommend going at least 3 shades lighter or darker than your flooring.
Flooring then cabinets or cabinets then flooring.
Having the floor installed tightly beneath the cabinets could result in buckling and subsequent damage.
If installing a floating floor the answer is simple.
Demo the cabinets demo the floor install the hardwood sand with stain 2 coats of poly install the cabinets install the countertops then add the 3rd and final coat of polyurethane.
This piece should be at least 2 inches wide and about inch thicker than the total thickness of the flooring including any vapor barrier or cushion.
Remove the cabinets and screw a plywood filler piece to the subfloor about inch inside the line where it will be under the cabinets.
Install plywood in remaining area to exact height of tile floor to finish cabinet install.
Before installing flooring know how you plan to use it and if you think you re going to change your layout often try putting the floors in first.
This will help take care of minor scratches that may occur during the rest of the kitchen construction.
If you do tile under the cabinets be sure to get level specification from the cabinet countertop contractors to provide to the tile contrator because he is then going to have to be the one to level any uneven flooring instead of.
However this is far less common than leaks under the sink from the washer or dishwasher or spills on the floor.
The kitchen is beautiful but is aesthetically confusing.
If this is the case install either floor panels or plywood risers beneath your cabinets to even the level.
It s a popular reason for installing wood floors after putting in the cabinets.
Install the cabinets first because heavy cabinetry cannot sit on top of a floating floor or it will restrict movement and increase the chances of flooring separation.
Also there may be additional costs and scheduling issues if the flooring contractor has to come back to refinish the floors after the cabinets have been installed.
Check with your manufacturer to see if your floors are within normal height range.
Mark the layout of the cabinets and all floor based appliances.
I do agree with k co s answer.
However when installing a wood flooring nail down or glue down there are more factors to consider.
Since wood floors will contract and expand as the temperatures change and moisture increases or decreases it needs room to breathe.
A good example of not following this rule is a client of mine that insisted on using the same color on the floors cabinets and a butcher block top on her island.
The ragged edge of the flooring is then covered over with quarter round or base molding.