[OrangeAnimal]

I have plenty of room in the floor for my feet. I am 6 feet tall and wear a 11 and half size shoe. I can actually lift my feet up high enough on the floor so my knees arent even bent. I wouldnt worry about cutting the cowl box out. It's not needed unless you wanted to make more room to work on the a/c at the part of the box where the lines come in.

You cannot move it higher and still hook up the defrost.