“Above” means at a higher level. “Over” suggests directly above. There is a noise coming from above. The noise is coming from above my room. (Not over) Put a blanket over her. (Not above) In your example, “over” would make me think that the cabinets were directly above the sink, whereas “above” could mean that they are a higher level than the sink but perhaps on a wall slightly behind it. But it’s not precise and people could use either word for either case in that particular example.

In your example, they mean the same. The words are very similar, one way of looking at it is that "above" does not imply movement and "over" can be used for movement. Jump over the fence. knock over a pot run someone over in a car. a view over the valley