For the cabinet body, prioritize Solid Wood (Oak or Rubberwood) or High-Density PVC for maximum water resistance. If choosing MDF or Plywood, ensure it is Marine-grade or E1-level moisture-proof board with a high-quality lacquer or melamine finish. For countertops, Sintered Stone or Quartz are superior to marble due to their near-zero water absorption and stain resistance. Ensure all hardware, such as hinges and drawer slides, are made of 304 Stainless Steel with soft-close mechanisms to prevent rust and mechanical wear.