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...)

On Kohler's website they have a whole section of sample bathroom floorplans. And there is a Virtual Bathroom Planner on their site too. http://74.3.251.227/view22/kohler/main.jsp On a search engine try the terms Bathroom Floorplans and a lot of information comes up. Here is a link that might be useful: Bathroom floorplans on Kohler site

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!

Changing the toilet location is complicated and costly so I would keep it where it is. I would however swing your double vanity around so that’s the first thing you see when entering the room. I would convert your tub into a shower and get rid of the dividing wall. The added wall make the room look small and cramped. Below is a photo giving you an idea of what it could look like. The tiles you chose are fine, but keep the walls and cabinets light. Good lighting is essential, especially since you don’t have a window in there. Add a ceiling light in the shower, lights by the sinks and a strong combination exhaust fan & light.