tile above what?

clarify the question. where will the paneling go?

is it a total removal of cabinets or just refacing?

Should I extend tile above the cabinets? I saw a photos where they added paneling in the space above the cabinets. Existing cabinets stay and will repaint. Bottom cabinets doors will be replaced due to water damage. Thx for responding!

No, do not tile above the cabinets.

No, do not tile above cabinets. The purpose of backsplash tile is to protect the wall from splashes and splatters from prepping and cooking. You are not prepping and cooking above the cabinets.

"Countertops are Calacatta Lincoln and everything else in the picture will change other than the floor."

Does "everything else will change" include the cabinets? If so, just buy upper cabinets that are tall enough to reach the ceiling, either in 36" or 39" height, with crown molding to fill in the gap to the ceiling.

"Looking at small subway patterns"

Not sure what you mean by that, but be careful in case you meant narrow multi-colored tile. That look is quite dated, and you don't want to go to all the expense of tiling with a tile from 2008. Regardless, it is best to choose the tile last, after all the things that you are changing are installed. If you choose tile before that, you are likely to make a mistake, because everything looks different once it is installed in the kitchen.

Cabinets are 42" and ceiling height a little over 10ft. Space above cabinets 20"

I could live with a backsplash under the cabinets and tile around the window. As i mentioned earlier, the sides of the window well depth is 16". Looking at tiles 2x6, 2x8 & 3x6 anything larger doesn't work with an 18" backsplash. Thank you appreciate your input!