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...)

Thank you for all of your input. Happy New Year! Here are your answers: If we stay on course with the proposed plan, there will be one shared bathroom on the main floor plus one in the master bedroom. The basement will have a small full bath. There are three kids ages 3,8,12, youngest and oldest are boys. Here is the full plan excluding the basement. This is a bungalow and there is no powder room. If we build as below, is there a better configuration for the master ensuite? Should I put the toilet in an enclosure? Maybe with a sink?

If you post the current layouts with detailed measurements and any must-haves, nice-to-haves, etc, you can get a lot of great advice here from professionals and other folks with talent in design. You may have difficulty finding someone who will do a plan for you who is not also involved in doing the work. Or you may be able to find a designer who'll do a plan for a set fee. Just remember when you start remodeling anything, there are always 1000 decisions and problems that pop up along the way. Are you prepared to deal with that as a DIYer?

I honestly don't understand the gas chamber mantra that gets tossed around here. We are physiologically designed to be more sensitive to and more disgusted by the waste of other people than our own. So anytime a person is forced to occupy a space that recently contained someone else's waste it is unpleasant for them. The best way to make it more pleasant is to limit the time any person might have to spend in a room where someone else's waste has recently been. The easiest ways to do that is to limit the purposes of the room used for waste or schedule waste activities so there is no overlap. Increasing the space to dilute the odors doesn't really work that well. If you don't believe me, take a walk near a cow pasture.