The first thing I need to do is to build a set of ladder frames to act as the toe-kicks for the cabinets. I purposely didn't integrate them into the cabinets when I built those in 2003 so that different configurations would be possible. I bought a 4' by 8' sheet of 3/4-inch plywood and cut it into 3.5" strips, which are shown below.
I generally don't do any glue-up work on my table saw, but these ladder frames were too long for my work table. Many years ago I bought these handy corner clamps that hold two pieces of wood at a 90-degree angle. They come in handy for this type of work. I glued the spacer boards to the front board, glued the rear board to them, and then followed that up with drywall screws to reinforce the joints.
And here are the three ladder frames. It took me the better part of a Saturday, working in a garage that must have been over a hundred degrees!
Since the bottom of the toe-kick ladder frame will be visible when entering the room, I decided to paint them my favorite dark green. Two coats did the trick. I only painted the visible edges. I clamped them together and verified that they were at 90-degrees to each other and at the correct location within the room. I then drilled two holes between each of them and bolted them together.