I'm 160 cm. My counters are 93 cm. I'm comfortable when I stand on a 20 cm stepstool. So I suppose that means my 93 cm counters are built for someone 180 cm tall? Which, DH isn't that tall, either, but he doesn't whine about the counters like I do. My bad shoulders and neck sure don't help with that.

But, if you have built in appliances, if you want lower counters, that can cause problems. Either you'll need to set them into the floor, which means installation and, when the time comes, removal are an enormous hassle, or they won't be the same height as the counters.