It depends on the look, whether you want a recessed toe kick on the finished end of the cabinet or not. If not, notch the cabinet side and have it go to the floor. If doing a kitchen where cabinets may go down two or more walls, you can get into trouble with a separate toe base that has to be fit to an uneven floor, kept level in two directions, square with the walls and still meet properly in the corners. It can make for extra and fussy work. It's usually easier to include a rough toe kick in the cabinet construction, attach the cabinets to one another, level them as a unit, then use a continuous face board on the toe to cover any differences, shims and, maybe, fit to an uneven floor. All the manufactured cabinets I install are built this way, saves a lot of grief. Quite often, furniture base, which is typically 3/4" with a profiled top edge is used on the front of the toe kick and returned around the exposed, finished end of a cabinet. If you don't like that look, the notch in the finished end can be mitered for the toe kick cover.
PS, another thing to keep in mind are appliances like dishwashers and ranges. You have to plan ahead with a separate toe kick to allow scribing and fitting while still maintaining the necessary under counter height. If you have cut off too much, the DW or a slide in style range may not fit.
Last edited by Hammer1; 01-01-2012 at 06:53 PM.