Remember that Rabbets refer to woodworking. Rabbits refer to those fuzzy animals that most dogs like to chase. Creating rabbets in SketchUp is incredibly easy.
The easiest way to create a rabbet in SketchUp is to copy a line side by side and use the push/pull tool to chop away material. You can copy the line in many ways or simply draw a new line. The video shows several ways of accomplishing this.