Do you have any particular concerns about the plans or something about the plans you'd like advice on?

What is your question.? I see there is no master bathroom , is this just a cottage you use only in the summer . Maybe provide some more info. I will say please no corner fireplace .I am not sure what you mean by a split walkout.

The long term plan is to add a garage off to the right of the main level and a master bedroom above the current footprint with two bedrooms above the garage.
Some feedback is that the dining room is too big or needs to go away completely. I guess I am looking for suggestion to expand the upstairs office into a bedroom and shrink the dining room.

Keep the dining room, everyone needs a place to eat. That is about the smallest a dining room should be to comfortable seat people. I would find it more useful to have a master bedroom and to have two living rooms. It would look better to center the fireplace and flank it with windows to have symmetry.

Raye. I agree that it would be nice to center the fireplace. but I am planning on that entire wall being windows to maximize the view. I haven't seen any fireplaces that eat up news than 5 feet off the view

Bedrooms require windows.

The bedrooms will all have windows. I want concerned with drawing those in yet. More about the overall floor plan

Basement means underground. How high are the windows. Windows are indeed a vital aspect of any floor plan.

There will be egress windows in the bedrooms similar to the below picture