The tile starts on the countertop and stops at the end of the counter, not at the end of the upper cabinets. Under the upper cabinets, the bottom row is a full tile and the cut row goes at the top, where the cabinet hides it. Where the tile runs past the end of the cabinets, the top edge finishes on a full tile. Behind a range, the tile runs a row or two below counter height, so no painted wall shows in the gap beside the stove.
Windows get a decision before the first cut: the tile either stops at the window trim or wraps into the opening. Exposed edges finish with a bullnose tile or a slim metal edge. A full-height backsplash, tiled to the ceiling, needs the same decisions made again at the top, under the hood and where the tile meets the upper cabinets.