Garage floors should be angled to drain water to the outside. That complicates the toekick. I like to make them as a separate structure so I can level them and then screw the cabinet to them. That would be especially useful with a slanted garage floor. You can cut your toekick pieces to compensate for the tilt of the floor. For contact with concrete, pressure treated is recommended. You could just use PT 2x4s to construct a toe kick area a little narrower than your base cabinets. It it gets wet, no big deal. PT also takes paint well if you set it dry out a bit first. I would probably just glue it to the slab with construction adhesive. I use tapcons and have a percussion nailer but if you use them, it is pretty permanent. If you just glue it, you could knock it off later if you ever have to and leave essentially no mark. Or not even fasten the toe kick, just screw the cabinet to it and screw the cabinet to the wall.
Jim
Jim



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