Toe kicks are kind of interesting to me in that I really don't like them. The space seems to get all messy and its hard to clean. Even in the best of homes the toe kick area is a place that is within sight, yet so hard to clean that it always looks drabby, dirty and messy. So I don't use them in my cabinets.
What I do instead is cantilever the counter top out more. This allows two things. First it allows room for the feet along the entire height of the cabinet instead of just a small dingy area at the bottom. And second it allows food and crumbs to be wiped up into the hand and whatnot easily because of the extra room.
This poses two additional problem however. The first is drawer space when using top drawers (drawers mounted near the work surface). Because the cantilevered counter top sticks out more, this leaves you less room to put your hand into the drawer. You certainly will need full extension slides. The other thing it does it change the cabinet dimensions. You will either have to make non standard with counter tops, or make your cabinets not as deep as standard cabinets.
When I made my kitchen counter tops (a self-designed timber-frame style for my country style home), I used the cantilevered counter top. I did lose some room getting into my drawers but in 4 years or so it has never been a real issue. The truth is I love not having a small toe kick area space that gets all dirty and nasty. Also, wiping down the counter top surface is easy with so much room out in front in which to place a hand and catch the crumbs and whatnot.
PS I am not a big fan of upper cabinets either, but that is a separate thread
I have no intention of traveling from birth to the grave in a manicured and well preserved body; but rather I will skid in sideways, totally beat up, completely worn out, utterly exhausted and jump off my tractor and loudly yell, "Wow, this is what it took to feed a nation!"