"Douglas Johnson" wrote

A properly maintained hardwood floor is likely to last as long or longer
than
the cabinets. In either case, they are more likely to get replaced for
redecorating reasons rather than functional reasons.

How are you going to get it out if
cabinets are sitting on top of it? How you going to cut it? What if you
want a different floor later?

A toe kick saw: http://www.craintools.com/pages/more.../795_more.html
This is a standard part of a floor installer's kit.

-- Doug

Hey, it's the OPs and everyone's personal project. They can do it floor
first, or cabinets first. People have cited their positions both
practices. So just do it how you want. I do.

Steve