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...)

There have been some really long threads here on the "two sinks versus one sink" issue. Some people absolutely must have two (I'm in this group) and some people absolutely think one is all they need. So, you need to think about how you feel about two sinks versus one sink. If you do need/want two sinks, then doing a nicer shower in your bath and then an upgraded tub in the other bath might be a good way to go, especially since you don't take baths every day. Lot's of people do just have a shower in the master bath, and as long as it's decent size and nice it doesn't hurt resale, in you're concerned with that. Part of whether that's a good idea or not is whether other people (kids?) use the other bath. If you're not going to be able to have that other bath look nice and/or be able to relax in it, because of it being used by a bunch of kids, then maybe having the tub in the master bath is a better idea. Let us know what you end up deciding!

Sorry to be repetitive, but to confirm my understanding, I typed out a plan and I have a couple of questions. 1: Demo: remove toilet, tiled tub surround, floor, vanity doors, leave vanity base in place, remove doors and drawers. Some of this I'll do myself and some will be done my the plumber's demo person. 2: Rough Plumbing: Plumber 3: Rough Electrical: Electrician 4: Tile: Tile the tub surround and the floor. I want tiler to do work before painter because the painters are more careful/less messy than the tiler. Will that be okay? 5: Cabinetry: Reface cabinet with new doors/drawers. Cabinet-maker has already taken measurements for these, just hasn't made them yet. 6: Counter: Remove counter and sink. Install new counter and sink. The person putting the counter in said they would remove old one and the sink as part of the install fee. Is this task in the right place? 7: Plumbing: Install new toilet, faucets, new showerhead, and tub filler. Is this the right place for the new toilet to be installed? 8: Drywall, paint: Fix drywall, paint walls, trim, vanity, ceiling, mirrir frame. 9: Install knobs, towel bars, TP holder, new light fixture: I will do. Have I missed anything? Is anything in the wrong order? Thank you!!

In the picture, black is the current layout. Green is the change if only shower was made bigger and one door would be eliminated. Red is a complet demo, removing the wall section between two toilets. All the water lines from upstairs are in the section of the wall that is between two toilets so removing this wall would require a major move of water lines to the side and there would have to be a section of wall kept behind new toilet and vanity. The door from master would have to be framed and move to the left as a pocket or barn door. The drowing is disproportionate. It is all very cramped in there Current shower is only 26"x26". But may be replacing vanity for a wall hung vanity in the larger bathroom would change the feel. It will all have to be torn down and replaced including removing subfloors as they are rotten. So either remodel will be a lot of work. What should we do?