I don't know how it would be if you attached the flooring to the bottom of
your drawers, much as you do with a floor. I don't have knowlede in that
area, but many others on this group can probably talk about that. However,
I can tell you that the edges will probably begin to curl up if you plan to
simply cut pieces to fit and then lay them in the drawers. I did that under
my sink, and the curled or "rolled" edges don't bother me there, but it
would be much less convenient n a drawer.
I only used vinyl on the sink base cabinet (bathrooms and kitchen) on my
rentals to prevent water intrusion into the wood and subfloor. Most tenants
don't tell me or don't know if there is a leak under the sink until it
overflows into the kitchen or bathroom floors.
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