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Step-by-step build — 7 steps. Also available as a print sheet.
Cut the side panels to exactly match the side panels on every other base cabinet in the run — consistency here is what keeps the whole kitchen counter line flush. Build the two sides as true mirror images: toekick cutout on the bottom of each, face-frame pocket holes on the outside faces, and shelf-pin holes on the inside faces for adjustable shelving.
Rip the bottom-support strips at 5" wide from cheaper plywood — these sit hidden underneath the cabinet, so there's no reason to use finished-face material here. Drill all pocket holes at the 3/4" setting and use fine-thread pocket screws. Note the toekick cut is 1/2" shorter than the front support.
On top of the bottom supports, attach the bottom shelf.
Support the top front and back with strips of plywood left over from ripping the sides — their width doesn't matter much, but their length needs to be exact. If you're planning to mount drawers, consider extra support at the back now.
The face frame overextends the sides by 1/4" and the bottom shelf by 1/2", while staying flush to the top and to the toekick cutout at the bottom — this creates a consistent 1/4" reveal inside the cabinet. Build the face frame separately with 3/4" pocket holes and 1-1/4" pocket screws, then attach it to the front with 1-1/4" pocket screws through the holes predrilled on the outsides of the sides and top. At the bottom, there's no room to get a drill between the face frame and the bottom support, so nail that joint on with glue instead.
Attach the back panel, and cut the optional interior shelf to fit your shelf pins, edge-banding the front for a finished look.
Install the door and drawer face using concealed overlay hinges sized for a 1-1/4" overlay.