Flooring Tile - tile backsplash question, part 15 gazillion

This has probably been asked more times than one cares to think about but....I am remodeling the kitchen, I plan on having a formica countertop with the backsplash on it, but I also want to have tile between the counter and the bottom of the wall cabinets. I have fresh sheetrock on the walls, the sink will be beneath the only window, and the stove is on the other side of the room. Do I need anything other than the sheetrock under the tiles, i.e., cementboard? Should I install the countertop first and then do the tiling? (The obvious answer is yes since that way I can tell when to cut the tile, but sometime obvious isn't the answer.) Are there any recent books (like the past coupe of years and not circa 1962 like my library has) or web sites that show how to do this? Thanks.

install counter top first.
you can stick the tile to the sheetrock , use mastic to set the tile with.