A toe kick is the recessed area at the bottom front of a base cabinet. It leaves room for your feet so you can stand closer to the countertop without leaning as far forward. The panel finishing this recess is also often called the toe-kick panel. This small detail affects both how the cabinet looks and how comfortable it is to use.
During kitchen renovation planning, look at the toe-kick detail alongside the cabinet finish and flooring. Ask to see the proposed height, depth and finish, rather than assuming every cabinet has the same arrangement. A sample or drawing can help you understand the difference between a recessed base and a furniture-style base before the cabinetry is ordered.