Buying cabinets that go to the ceiling of your kitchen or other room is generally a waste of money. Unless you have a means of ready access to that space, you probably will not use the top shelf or two. You can save money on the cabinets and the installation by using smaller cabinets, using all of the space in the cabinets, and using the space above the cabinet as a shelf. The smaller cabinet will cost less. Installing smaller cabinets costs less because they do not need to be aligned with the ceiling and because they are easier to install. Leaving the space above the cabinets makes the room look larger and more open. The shelf is also an ideal place to position additional lighting, plants or decorative items.

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Save Money: Reface Cabinets instead of Replacing Them
Use pre-built cabinet units
Don’t use soffits above cabinets or bookcases