The post locations in the 1st drawing do not match the walls in the 2nd. The Office that includes a closet will probably be considered a bedroom (opportunity to be used as one regardless of what you say it's use is), which will require an emergency escape and rescue window. Other than that, I might try to bring the seating area over to where the "rec room" label is for more light and the tv wall put on the stair wall, also moving the bath back if it can. The desk cubicle/pony wall area not sure how successful that is taking up so much floor space. It is ok to have columns not hiding in walls, you just have to account for it in your functional footprint of the assigned space.

I’ve studied your design. Appears your basement is around 1600 sq ft which is quite generous. No walk out. It is too bad that the laundry is in the basement - ours is on the sleeping level and it’s most convenient. Generous bathroom dimension, could be half or full. I note the ”bump out” and it’s a feature to celebrate rather than confine into the gym. Give that some thought. We feature ours as part of an AV area. Here is the original plan for ours. It is pretty faithfully executed however we never installed the bathroom because breaking concrete will be necessary. What we did do is mark placement of EVERY cannister and the fixed features and walls/doors with masking tape on the floor in order to ”live” the space before building. Minor placement adjustments were made then. Please consider back up for sump pumps, sufficient heat and return air vents plus placement of water, gas and adequate electricital recepticals and switches. Don’t know your location but supplemental heat might be necessary. Below is a video link of the completed space with explanatory narration about the features. Maybe some ideas. Good luck. https://youtu.be/omZvd2Vd3PA

You have a blank slate so a few thoughts. Consider a deep basement such that you can finish with an 8 foot ceiling without framing around ductwork. Consider excavating and having foundation wall below the porch. Great storage, wine cellar or workspace. Will a garage be attached? Consider a 2nd stairway into the basement from the garage. I can’t easily detetmine the dimensions from the graphpaper. Will bedrooms be for guests or family use? Consider 12x12 or larger for family. In either event escapment window(s) are a requirement. They’re good for sunlight too. Following is the plan developed for our basement. Note that lighting placement is indicated - you’ll want sufficient below grade, possibly supplemental heat. Hope this helps guide - we had the benifit of being able to tape out the space before building and that was very helpful. Really appreciated an archeticts knowledge after doing this.

i am considering a wall of built in cabinets on the wall with the recessed part. Deeper cabinets where its recessed, thinner ones on either side so they all line up. the dimensions on the plan is what we will have after moving the wall back. The tv is currently on that wall and the couch faces it with the bathroom door behind us. UnUnfortunately its such a narrow room that i can only put a small love seat, 70 inches max to allow a walkway from the stairs tonthe bathroom door so it not only cuts the room in half but only two people can watch tv