Vertical centering with a subway tile backsplash
This is verging on "close as opinion based," but I'd use a full tile on the bottom, since you rarely, if ever, see the top tile under the cabinet, unless you are just barely taller than counter height, or lying on the floor. The one just above the counter you see all the time if you are of normal height and standing/sitting. 

I have also been known to choose a border/trim of a smaller tile to make less fussy cutting and an accent feature for short people or those lying on the floor.