Food Preparation Counters  Prep tables, counters, and cutting surfaces are essential to any commercial kitchen and come in various sizes. Choose preparation surfaces made of stainless steel. Stainless steel is sturdy against corrosion, resists attack from food and meat juices, and can withstand the harsh cleaning products used in commercial kitchens. As for cutting surfaces, choose either plastic or wooden cutting boards. Plastic boards are easier to sanitize but can develop deep grooves that can hide bacteria. Wooden boards are generally tougher than plastic ones and don’t develop grooves as easily.