Been down this road, and don't want to do it again but I am. I have more of a woodshop than a repair shop, but now adding welding/metal shop. Anyway yrs ago I built my garage which is just I would say 3 car garage. I took 3/4 plywood and made my cabinets, not cabinet grade but grade that good and flat which has voids and painted them. Anyway you won't find that kind of plywood now days, but anyway I made my own. And it was built custom for what I wanted to store in them. Like the one under the table of my PM 66 TS has 3 drawers holding variety to things from rulers,saw blades,etc. TS has an outfeed table that just junk gets put under it which I regret not building something. You has said upper cabinets which in a garage the temptation of putting to much weight in them would be a hard battle to fight. So I made my uppers shallow to avoid that problem,which would hold drill bits,hole saws,punches, files and the list goes on. I also built floor to ceiling cabinets with adjustable shelving for some of power tools such as routers,saws, etc. Problem with what I did,doing it today would cost a fortune and I don't think I would do it again. But I am moving and I am pulling most of my cabinets out taking with me mainly due to the investment I put into these by todays prices. But if I was starting from scratch I think I would search CL and buy some of those lower tool cabinets and maybe also stack couple lowers on top of each other. While these used tool cabinets still cost money but cheaper than buying new and cheaper than making your own. Or at least to point that you don't have to buy new nor maybe not have make as many. Hope you post some pics of your place and how it evolves into your work haven