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Bill Houghton, Sebastopol, CA
>Which board are you talking about? The face of the cabinet? The back walls of the cabinet where they meet the face? The back walls where they fit into the corner?
If it's the face, I think many cabinets were built with a slight "jog" at the sides so that the face met the sides square. If this doesn't work, you should still consider whether you want to leave the edges of your cabinet face square for strength (a beveled edge will get beat up, sooner or later). Otherwise, I'd consider using a hand plane to bevel the two edges to your desired angle. If you're averse to hand tools, then a hand-held power plane, but I've never been able to get much precision with these (great carpentry tool, though). This may be my skill level, of course...
If it's the back walls where they meet the face, I'd again use a hand plane (see above about power planes).
If the back wall where it meets the corner, why bevel it? Build it so that one wall runs to the corner, and the other butts up against it, or, if you've already cut your walls, so that each butts up against a shaped block of wood.