Which way do the windows face, and how would you open close windows/window furnishings? Hard to reach so think about whether high windows would create problems with glaring direct sun or condensation. Not insurmountable but best to plan for it than find a drawback that requires retrofitting a solution.

If you have the window as a splashback, what is the view? I've seen too many real estate listings with kitchen splashback windows staring at a narrow space with a boring fence, sometimes even with a view of neighbour's windows. Of course even a narrow space can be landscaped to provide a pleasant outlook but seems not everyone goes to the effort, so the effect is marred by the ugly view.

It would help to know the details of the situation you have to work with.

Thank you, the window is on the eastern wall and I have about 2.6m space between the wall and fence. Both windows, over the cabinets and splashback will be fixed and not openable.

Window spashback will definitely be the fence.

Ceiling height is 3m if that helps.

It’s all about the views you can create and need for light. The top windows are great if you have sky or canopy trees, neither if just looking at neighbours building or fence.

And layout. My friend has the highlight windows above a bank of cupboards and fridge which look great but she has big windows to right onto back yard for views

Direction?

Opening also matters for window furnishings. Not so much for splashback but if a high window lets sun shine on your tv just when you sit down to watch on summer evenings, or something like that, you'll want a way to screen it. If you don't think about those things in the planning stage, sometimes you find out about inconvenient glare or heat gain or whatever later.

We have a similar issue and removing window and adding a skylight to bring in light we are having a small window in
The bar area as a peak splash back

it's easy to open the highlight windows with an electric switch included with installation and i like the look of the splashback window with a view to your side garden so with a leafy view i would have both but expect the splashback window would be covered in splashes that would be very obvious with light coming through the glass

If this is what you are thinking of, I think it would look good. But only if it is the sky and trees as your view, and not a double storey home.
East windows will let the wonderful morning sun into your home. As mentioned remote control blinds could cover higher windows if at times the sun is an issue.

If your concerned about window splash back getting dirty from cooktop, which it will. Then install a solid wall in that area and just put windows either side plus your highlight window.

I think we need to know about broader layout. What is the overhead cupboard situation like? Is it part of a bigger open plan room? As well as more details about view. I'd only do splashback of possible to have nice garden view but woulddo the highlight for nearly any options except a double storey house