
Here's how our counter looks at 32" from the ground.

Our cabinets measure 19 1/2" of space from the deck to the bottom. Our mattress is 5" thick and we sleep very comfortably.
I have never touched the bottom of the interior cabinets with my feet while resting. With bedding and such, we still have over 12" of clearance.
I hope this helps.
All the Best,
Dave