The perfect master bathroom is a fine balance of what you need, what you want and what you can afford.

Here are some tips on how you can create a gracious, functional and cost-effective space:

Flooring

	Depending on the size of your bathroom, putting in marble or granite flooring may be more affordable than you think. It certainly adds to the luxurious feel of the master bath.
	In-floor radiant heat will feel so much better on a cold morning, as well as providing a more even heat for the space overall.

Tub

	If either of you likes to bathe, this is one area that is worth the splurge. You can create a great space for relaxing and getting away from it all by choosing one of a wide range of beautiful tubs, with or without jets, on the market today.
	Elegant fixtures mounted on the corner of the tub allow bathers to face either end, or for a couple to enjoy a soak together. A tub outfitted with a heated backrest will add to the comfort.
	Install the tub beneath a window to create a more dynamic look. A stylish tub surround will enhance the look, as well as providing somewhere to place a mug of tea or glass of wine.
	Place an armchair near the tub. It will give you a place to drape clothing or a towel, and somewhere for your other half to sit as you catch up on the day.

Shower

Large showers are becoming the norm in modern master baths. A large clear-glass enclosure is elegant, and has the added bonus of being easy to clean. A walk-around shower with partial wall and a bench, is a great way to create a luxurious feel, as well as a space that is easily accessible for wheelchairs or people with walking difficulties.

Vanity

	Twin vanity bowls and a long countertop will cut down on traffic congestion when both need to get ready for the day. If you don’t enough room just opt for one sink and a long countertop for the most effective use of space.
	For countertops, polished granite adds a more opulent feel, as well as minimizing scratches and stains. A solid-surface countertop is elegant and easy to clean. Tile is popular also as you can be more creative by adding decorative tile for visual appeal and to create more texture.
	Use baskets, dividers and pullout trays to organize toiletries efficiently and keep the space looking simple and clutter-free.

Fixtures and materials

The choices are almost endless. Choose fixtures and materials that suit the overall style of the space, and the adjoining master bedroom. A good bathroom professional will be able to help you chose something that suits your taste, and your budget.

Toilet

	Choose a toilet with an elongated bowl and a bidet function for added comfort.
	House the unit behind a half-wall for privacy. Although some people choose a full-wall, it can create a more boxy feel to the room, as well as making cleaning more difficult.

Design

	If it is possible to connect the master bathroom to the dressing area/walk-in closet then plan to do so. As well as being more convenient, this will create the feeling of a larger space.
	Think about each of the key elements of the room and its specific function. Decide if you need both a shower and a tub or if one will suffice — freeing up more space.

Style

	Design the bathroom as an extension of the bedroom. Keep the overall esthetic the same and use accessories to accentuate that theme. If mellow green is a key color in the bedroom, for example, be sure to add a couple of accessories in the bath that will match.
	Use a neutral color scheme for a more open, spacious feel.
	Let the light shine in. Add a skylight or make the bathroom window larger to let in as much natural light as possible.
	If the space is on the small side, install a large mirror to give the room a larger feel.
	Add a piece of furniture — an armoire or hutch — for an interesting focal point.