Our 35 year old kitchen floor (sheet vinyl) needs to be replaced. We
have decided to replace it with 12" square tiles. With other
remodeling going on we have decided not to replace the kitchen
cabinets now. That will be a later project.

The floor was installed before the cabinets were and therefore, goes
under the cabinets. My question is should I leave the cabinets in
place, along with the old floor, and put a new subfloor and tile over
the existing floor? Or should I remove the base cabinets old floor
and old subfloor, and put a new subfloor and tile from wall to wall
and reinstall the cabinets?

Is there a web site that shows detailed steps?

Thanks,
G.S.