Makeup tables are usually at table height, which is approx. 30 in from floor. Taller height vanities are popular at 34 1/2 in height from the floor. I can order sinkbase vanities in a 30 in height, 32 in height and a 34 1/2 in height.

You could do a 30 in height or a 32 in height sinkbase, if both have to be the same. With a countertop the height of the makeup table would be approx 31 1/2 in from floor or 33 1/2in high. Almost all bathrooms I do are using the 34 1/2 in height vanities. When I do a vanity makeup area I lower the top of the makeup area, but I can understand on a corner unit making them the same height.