How can I lower wall cabinets after fitting drywall?
Work out the correct height the battens (studs) should be, cut the plasterboard using a sharp knife or angle grinder and neat as possible and place in the battens where you want them to be. Screw your plasterboard back onto your newly placed batten and polyfill the gaps if you care about tidyness. You can then safely attach your cupboard to the newly placed batten and the cut out will not be seen because it will be behind the cupboard. Hey Presto!

Credit: Father.