When upgrading your home, where do you spend the money?

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I'm in a dilemma...everything I've heard says to spend the money in the bathroom or the kitchen. But I actually need to update both (let's just say--hideous!) I can do more cosmetic stuff in the bathroom, but the kitchen floor (subfloor actually) needs to be replaced. Where should I start? The bathroom is well started (I figured there, since I'm in it more), but the kitchen needs a lot of work (the cabinets were built for a much shorter person, so they're 3" too low and need to be raised) too. I'm torn deciding which area needs my focus. Where would you choose to spend the money? (I should also mention I'm doing this myself with several friends, including a professional carpenter).