You are going to want more than 32" for the toilet. 36" is standard (and perhaps even code in some areas???? Not here in Maine but I heard people saying that on other forums...) We have 34" and it feels fine but I dont think I'd want to go much tighter. You could solve that simply by flipping the closet and shower. So, have your shower -rotated 90 degrees and witha glass end wall- at the end of the tub (which is a nice setup you can see in many bathrooms, the tub deck can actually protrude under the shower glass wall and be a ledge or seat in the shower). Then the passageway moves to the left, and you can steal a bit of space from the other closet for the toilet. Either that of have a shorter vanity. 48" isn't a size I'd fight for. It's too short for a double vanity, really (unless you're using one of the new two-faucet 'trough" styles) so why not go down to 42" and have a better toilet area? For resale, though, you should consider a double vanity. Some people I guess expert truly huge ones, like at least 5+' long. But you CAN get smaller ones, Ikea has some great ones for tight spaces. But if you're not selling anytime soon, do what YOU like!! (But I still think you'll want more toilet space...)

One thing to think about if you're going to cut the tiles down like that is to that a tile with an eased (rounded-over) factory edge will have three eased edges and one sharp-cornered edge, which can look a bit, well, odd. (Or maybe I'm the only person who notices that sort of thing. :-)) If it's an unglazed through-body porcelain your tile person can smooth the edge over so it looks somewhat more like the other edges, and lay the tile carefully so that the cut edge isn't as obvious (for example, putting the cut edge of a floor tile facing away from the door) or trim off just enough from all four edges to remove that eased bit and make all four sides the same. A tile that already has a square edge would be a lot easier to work with though. Or you can keep looking for tiles that are the right shape to begin with. You might have to go a bit further afield but 12x24s definitely do exist.

Toto Drake would be in your price range, flushes well and is fairly compact. Toto has a big following on this forum. I have a Mansfield Cascade which is slightly smaller than average that I like quite a bit (after I replaced the flush handle/lever) that is still quite comfortable for me. I'm 6'1". In general your round bowls will take up less space than elongated, although an elongated gives a guy more room, but round bowls are still comfortable.

Hi Patricia, thanks so much for your input, much appreciated. No we can´t have a freestanding bath because of the plumbing. When you say stacked do you mean the 45cm x 90cm (i meant 45cm not 40cm) tile goes with the 90cm going up the wall, or more like bricks going across? Would love to hear from you. My tiler says I need to order soon as its 4-6 weeks to arrive!