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Cut a Dado in the Backsplash
Before you assemble the underlayment, plow a 1/4-in.-deep, 1/4-in.-wide dado into the backsplash (Figure A). The laminate slips into the groove to give you a little wiggle room when you install it. You can cut the dado by making a few passes on your table saw.
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Raise the Countertops
If you're working with factory-built cabinets, you'll have to install “raise strips” made of 3/4-in. particleboard on top of the cabinets to make room for the top drawers to clear the front edge of the countertop. Install a board instead of a raise strip where the underlayment corner seam will be. Cut the underlayment so it sticks out 1 in. past the finished end of the cabinet (or make it flush if the cabinet abuts an appliance). Stagger the top, backsplash and nosepiece seams at least 1/2 in. Fasten it all together with 1/4-in. crown staples that are 1-1/4 in. long and spaced about 5 in. apart—no glue required.