From Rebirth of the Night Wiki

Cabinets can be made with wood planks and trapdoors. They can be oriented in any of the four cardinal directions, and can also be mirrored, allowing for many different placement configurations. Cabinets will connect to cabinets below them, as long as they are facing the same direction and have the same mirror state. Cabinets hold as many items as a chest (27), and double cabinets hold as many items as a double chest (54). Cabinets can only be opened from their front face. They are also fully loot table compatible.

Cabinets will take the color of the wood they were crafted with. Mixing multiple wood types in the recipe will result in a cabinet that uses an original wood texture.