Robert Gammon wrote:
36 inches is the standard height, although in some areas 42 inch high
counters are being installed.

The issue is that 36 inches is designed for the 'standard' American
male/female at 5 feet 8 to 5 feet 10 inches of height. My wife and I
are under 5 feet 6, she is 5 feet 2. 36 inch counters are simply TOO
high for our comfort.

We want to build a new house and I am looking for resources that can get
us 32 inch counter height, as that will be MUCH more comfortable for us

I don't care if this is a non-standard customization, I don't intend to
EVER sell this house.

So what is the problem. My mother was 5'2" and my
father was a carpenter. Like many carpenters he
was a bit rigid so my father made cabinets regular
height which my mother hated. Eventually he got
smart and made (or fixed) cabinets a a height
comfortable for my mother.

Standard cabinets can easily be cut down to any
height you want, they just reduce the lower shelf
height. Do it yourself, or have a cabinet shop do
it, or have a cabinet shop make custom cabinets.
Regardless of the cost, you will be much happier
with low cabinets, so forget what others think
about it.