Mix 1 part vinegar and 1 part warm water in a bucket or spray bottle, depending on the number of cabinets you need to tackle.
Climb up your step stool and wipe off surface dust and cobwebs from cabinet tops with a damp rag. Rinse and wring out your rag.
Spray down upper cabinets with the vinegar and water solution, or apply it generously with your rag. Let it sit for a couple of minutes. Wipe the surface, using some pressure, in small circles, moving from the top of the cabinet face down. Open the cupboard door and wipe the edges of the door opening as well. Move to the next cabinet.
Wring out and rinse your cloth frequently, applying additional vinegar-and-water solution and pressure to particularly tough areas. Allow the cabinets to air dry.
Apply a light coat of furniture polish with a soft cloth after cabinets have dried to get them shining like new.