The toilet should not be the focal point when you walk into the bathroom so I think the plan with the toilet in the upper right corner is better. I think 12x24 would overwhelm the small bathroom.

Thanks. I also like the first option. The counter will be extended.

What's the dimension from the back of the closet to the 'bottom' wall?

The closet is 26" x 50".

Are those windows in the room? I would rather have my toilet near a window for looking out. It’s a thing that people do plan for. I’d not want a window in my shower if I could avoid it.

First, define guest washroom. Do you NEED the shower? Is it a powder room, or is it attached to a bedroom?

Could you incorporate that closet into the bedroom? Or a bit of the bedroom?

Within the space you have, my best idea is to go with a "wet room". It'd be expensive, but it'd give you the most function in this small space: With no shower wall, the toilet can turn to the side wall, hiding it a bit behind the floating vanity. Towels could hang on the wall behind the door, placing them out of the shower's flow. With so little storage space, I'd put a train shelf above the toilet and a medicine cabinet above the sink.

It's a bathroom next to the spare bedroom, so it will be primary for guests. Yes, we want to have a shower in there as we sometimes get long-term guests and the kids don't want to share their bathroom.

I'm not too keen on a wet room. Besides, I have mentioned it to our tile guy and he says that it is not possible with our current subfloor. Too expensive to bring in structural engineer for sub floor modifications. Thanks

A floating vanity in there for storage. Just trying to figure out where to put the shower. I think that I might have to neo-angle shower (38x38). Hope this will still leave enough room for access to toilet.

I would make the shower 48 inches by 48 inches. The narrow glass on the side of the shower next to the toilet might only be 21 inches wide which would still give you a nice walkway to the toilet. What is the distance between the closet wall and the vanity wall?

recess storage in walls. watch out for what is in wall.