Obviously, there are many choices, when marking your scribe lines. For example:
1) If the gap is minimal, you can just drag your pencil along the cabinet.
2) You can use a flat washer of the size best suited for the situation, to mark the line.
Once I have my line, I love using my Porter Cable 371K (2-1/2"X14") belt sander, with a fine grit belt, to bring even 3/4" stock to the line. It provides more control than I get using a saw or plane, but still gets the job done quickly.
The last job I used it on was a molded counter top. It made scribing to the wall a breeze.