Situation: I am standing in front of the counter, taking the paper towel roll on top to prepare a dish and just to my left is the refrigerator.
Alternative situations: I spilled wine on the counter to my left and grabbed a paper towel from paper towel roll to use on spill. I am about to cut a paper from the paper towel roll on the counter to dry my hands after washing them at the faucet on my right.
Question: Are the cabinets in front of me by my head the same material as the cabinets in front of me by my feet?