The shower-tub-toilet locations are the same in both options as they are now, right? Seems like a nice arrangement and those are expensive to move -- so don't move them unless you have to. (Sinks are much easier to move.) I do agree that getting to the bonus room through the master bath is a bit odd -- but that just makes it a private space, not a public one. As you say, great for a nursery, home gym, or second master closet. (I'd love two big ones!) The second option wastes tons of space in the closet! It would look awful unless you have all those doors, and be very expensive to build (and probably annoying to use) if you do have that many doors. But if you kept the second floor plan and squared up the closet in the location closest to the bath, you'd have enough space left over for a sitting area that is open to the bedroom if you like. Even so, I'd still prefer the 1st option. That just looks like it would be nice space to live in.

If I were you'd I'd pose this question to Bevangel--often found in the building forum (you can locate a post by her, click her name, then email her through GW to ask her to post on this). She is very knowledgable about accessible homes/baths, etc. From another post she commented on: "Any room or closet that you want to make wheelchair accessible needs to have a wide enough door (32" minimum) for a wheelchair to get thru. Accessible bathrooms need to have a 5' diameter circle of clear floor space so that a wheel-chair can get turned around in them." So, I worry, right off the bat, that your bathroom isn't wide enough. Plus, having a glass shower front means you won't be able to put in a grab bar on that wall for use for a weaker person to get on/off the toilet.... I think that wall needs to be solid, at least from the half-way point down. If you cannot, under any circumstances move the shower's location, then I would make the closet narrower--at 4' wide only, and give the rest to the bathroom. If you can afford to cut the slab for a shower drain only (this won't be that expensive, in the grand scheme of things...), I'd try moving the shower to across from the sink/toilet and all the way "down" to the wall. Then, have your closet run across the right wall. If you draw that out, you might find you can get a wider area in the center of the bathroom for accessibility. Or, since it is a fairly square space (10x11) you might find that extra expense isn't worth it. Finally, I'd consider making the whole 10x11 space bathroom/linen closet, and building a closet on the door side of the bedroom (just a reach in). Bathroom space would look like a long bath, with lots of space in the "front"/bottom of it. And, along the bottom wall could be a reach in closet or cabinetry set up. This would give you the turning radius needed as well.

Instead of having the closet open into the bedroom, have the door going into your closet from your bath. Gives you more wall space in your bedroom. Also allows for a change in furniture placement. You could consider using a pocket door going into the closet. Good Luck!

It is hard to tell the length of your vanity in the drawing. I would suggest making the vanity longer and having a built-in linen cabinet in place of the tub. Possibly have a spot for makeup area in the vanity. My bathroom currently has a 48 inch shower and a 6 foot tub. We are removing the tub and replacing it with bigger shower. In the place of the old shower we are making that space for a large linen closet storage. I have used our tub maybe 5 times in 3 years and DH hasn't used it at all! Something like these linen cabinets in place of your tub?