Here is what I see from appraising houses. Things that don't pay for themselves in resales I see.
Solid countertops: as long as you don't go very cheap, the nicer formica countertops will be fine. Unless you have a VERY well put together home, the granite, corian, and even quartz countertops don't return the extra you paid for them.
Cabinets: don't go cheap, but most people don't pay extra money for soft close drawers or full oak cabinets. Get good middle line cabinets that are more timeless. When you go to sell, spend a couple hundred dollars on hardware and people will think you upgraded the cabinets (no joke).
Baths: Have a master bath (a master walk in closet also, people really want them). DO NOT get the stupidest thing everyone always gets and then after a couple years tears it out or when we ask them how often they used it, they say a couple times. That is the king of waste, a jacuzzi or jetted tub. Waste waste waste.
Kitchens and baths are what sell a home on the inside.
Siding: Don't go cheap. If you think you may sell it, find a good quality and grade siding and do some stone or brick work to offset it. It makes it pop. Also spend money on shingles.
Don't finish your whole basement, 1-2 bedrooms and a bath for them will suffice and most want either guest space, office space, or bedrooms for extra kids.
A third garage space may pay for itself, I would make that the last thing I would cut.
Flooring: Avoid true hardwoods, people dont want the upkeep. The current rage is vinyl designer planks. We had vinyl and they laid the plank right on top (with a padding between) so it gives options for what you want later on. Go a neutral carpet, the wall painting (easiest spot to save money to do yourself) is easy to change and people almost always replace carpet when they move in.
A couple things I've seen that do and don't pay for themselves.