60 feet long and 25 feet wide. Define comfortable. How about the room on the outsides of the beds? How big is the large nightstand? No dressers or other furniture?

I would be hesitant to give up room in my bath area. If you shrink it to 7 x 5 you'll be limited in the size tub/shower you can use and I'd think you'd want the largest you could put in there since this is the MBR. As the other poster mentioned, moving all the plumbing will quickly add up, and moving a toilet is usually the last thing you want to do. Whether you have a slab or crawlspace under your home will be the determining factor. I've included a drawing of how I'd probably do the area. Our last home was similar to yours and limited in closet area, so DH used the spare bedroom and hall bath as his dressing area. I would take the small closet space in your BR and add it to the hall bath closet.......then one of you can use it as your personal closet. If you don't need a double sink, the other option would be to reverse the closet/sink layout I've drawn That would then give you more closet space in the BR but you'd have only one sink. The double sink wall shouldn't need to be there for privacy.......isn't there a door at the entrance to your BR? If you really wanted to get carried away with a remodel........and the hall bath isn't needed by others........you could absorb that bathroom into your plans and make a large bedroom/bath suite! :)

I have no idea without seeing the space . IMO master bedrooms do not have to follow what you have in the rest of the house. I have a fairly large bedroom but with 8’ ceilings my bed can be a canopy bed but I found even just the frame work to much for my space but you have higher ceilings so it might work. I do not like either of the white beds with all the contrived knobs they both look cheap to me. BTW . I think it might be nice to have a darker wood for the bed , but honestly I would wait until the room is built then you will have a much better sense of the space.

I would consider putting the playroom back on the table. How much more is the playroom compared to the closet or sitting area? would it be in the green area (closing off the openness to the floor below, which for me would be a huge plus)? I see the sitting room as wasted square footage....I don’t know anyone who uses space like that or even wants space like that in a master. The den might make a nice home office for someone, or a nursery. If there is a main floor office, I don’t see the den adding much benefit or resale value. An upstairs “game room” (aka playroom) is popular for new builds in my area, and something I would love to have. People use it as a family room (couch and tv, hang out space, play area).....they are more comfortable and inviting (in my opinion) compared to a basement family room. It also allows people to get all the rooms they want without needing to finish the basement. How old are your kids?