Accounting Questions.

3 Questions. WILL CHECK PLAISERISM 

Situation:
After describing my future business (custom made cabinetry and architectural woodwork), my accountant suggested I incorporate. I visited a SCORE Small Business Association counselor and he suggested a sole proprietorship.

Questions: 
1). Do you have any suggestions as to what form of business a woodworking shop would better functions as?   
2). Does the type of business matter relative to the type of entity the business will be formed under?  
3). What are some benefits of incorporating?