I've been lucky and had regular wood stairs under the carpet so just sanded and stained them a similar color to whatever the new flooring looked like - if it's particle board you might need to improvise a little.

Novadek flooring started replacing particle wood and plywood flooring which made for a superior flooring system.  

ozone machine, fresh paint and these.. http://www.amazon.com/Big-Fire-After-Aerosol-Fogge...Put a few of these in your house and it will kill most of the odors, if it is pet odor in the carpet the only real way to kill that is new carpet and padding and sometimes if it is bad enough have to seal the floor under the carpet

I just recently did a house with a few spaces of laminate and had to use a belt sander on the particle board subfloor where it had raised areas due to multiple pet stains.

I also don't install particle board products if I can get plywood for the same money.  

this price includes the air particle test, a certificate, and a 7 year warranty.

He says they are "particle board and plywood with wood skins".  

Do you when you need particle board, oriented strand boar, and when you need plywood and when it's supposed to be either 1/4" thick, 3/8" thick, 3/4" thick or 5/8" thick and where each thickness and type of plywood goes on either your floors, walls or roof?

They also do not rinse their plates off because they thing the dishwasher will take care of that, so food particles get caught in the impeller on the washer and it goes out.

Again, you have a bit of wait time, so buying what's in stock at the big box stores is often most practical.If you absolutely feel compelled to replace the cabinets, I found a company called CabinetsToGo http://cabinetstogo.com The cabinets are wood, not particle board and look very nice.