This really is a matter of personal preference combined with your wood type. You should consider the color of your cabinets’ wood and think about the results that each type of coating would offer. Some woods tend to look better with a flat finish that preserves every bit of their natural beauty. On the other hand, many kinds of wood can have their color and beauty enhanced by the right level of shine.
A full-gloss polyurethane or an oil-based product will offer the highest levels of sheen, while flat coatings have little to no sheen. Satin or semi-gloss coatings give you plenty of middle-ground options for those who want to keep it somewhere in between. This is a matter of appearance, so it’s all about your wishes. However, I should mention that glossy surfaces are a little easier to clean. These surfaces are shinier because their surfaces are smoother, and that makes the cleaning rag glide nicely while leaving no pores or gaps to trap the dirt.