Although it's better to lay flooring under a vanity cabinet than around it, you often can't move cabinets and don't have any choice. You need to make long, straight cuts to fit flooring around cabinets. A circular saw does a neater job than a jigsaw, especially if you turn the flooring boards over and cut from the back to minimize surface chipping. Although the cut looks best when it's tight, you need a 1/4-inch expansion gap. Most flooring installers cover these gaps with quarter-round molding; it also holds the floor down. [links]