Our upper cabinets are an extra two inches deep (14") to allow for the normal 12" deep shelves, plus room for spice racks on the insides of the doors. While we generally like this design, there are some changes we would make if we did it again.
With the 12" shelves, we were able to put in lazy-susans, giving easy access to a lot more items. I needed to modify 14" shelves by cutting them back as shown.
This extra depth doesn't block any view of the back of the counter top or backsplash.
If I had it to do over again, I would have made the cabinets 15" to 16" deep. I could have put larger racks on the doors, giving a more space. I don't think this would be too deep to allow us to see to the back of the counter top.
Also, for the spice cabinet, my DW says she would have preferred a couple of pull-out spice racks, instead of the door racks and lazy-susans. At some point, I may go ahead and build these.
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