Preferably leaving 1/2" of a smaller footprint to allow for a smaller baseboard to accommodate for the expansion space.

The main thing is just don't run a floating floor underneath base cabinets where shimming will lock the floor down.

My wife and I are doing a kitchen remodel. I talked to many different contractors and read articles from several sources on this topic before we made our decision. From everything I've learned, it's strictly a matter of preference. There are pro's and con's to either option-

If you install cabinets then the floor and at some point in the future, you want to change your cabinets or your kitchen layout, you'll have to replace your whole floor or try to find a match for the existing floor, which could be tricky.

If you floor under the cabinets, you'll spend a little more money, because you'll be flooring an area you can't see. (Most builders don't floor under the cabinets for this reason.)

After much thought, we decided to install the floor, then the cabinets. Sure it costs a little more, but for us we felt it was the right thing to do.

It depends on the cabinets. Most of the remodels I work on have the cabinets custom built. The cabinet maker takes into consideration the finished floor. Even if they were factory stock cabinets, 3/4" plywood could be installed where the cabinets sit to accomadate 3/4" flooring. This is all part of proper kitchen design and planning. As a hardwood flooring installer, it is EASIER for me to lay the floor before the cabinets are installed but NONE of my contractors will do this. There's more to the story than meets the eye. Oftentimes, if the cabs are custom made, the contractor gets a BIG payment once they're installed but he gets nothing having them sitting in the garage or some wharehouse. The sooner he gets them in, the sooner he can get the counters measured. The fabrication for the tops is normally two weeks from measure to install, during that time, the general wants the floors laid because nothing else can be done till the tops are down. It's often about keeping things moving along and work being done on the project. One can certainly lay an unfinished floor first, then install the cabinets and then wait two weeks for the counters to be installed with NO work being done but customers and contractors hate that. Better to immediately install the cabs, measure the tops, lay the floor, then install the tops with no downtime. Once the tops are installed, then sinks, plumbing and electrical hookups can proceed along with appliances. It just gets the project done quicker is all. And for PREFINISHED floors, they most definitely should be done at near the very last or they will get trashed. Anyway, this is the thinking behind installing wood floors after the cabinets. One other issue to consider: REPAIRS. Ever try to remove cupped and buckled T&G wood flooring from UNDER an installed cabinet. Not very easy. Many insurance water damage claims are from leaks in the kitchen. If the floors were under the cabinets, in some instances, they could have to remove their cabinets to remove the water-damaged flooring! That is unacceptable for repairs.