Why have the shower at all if it is useless .That way you could have an actual vanity with som estorage

Glass door.

I would not do an accent wall. Either paint all the walls a color, or add wallpaper on all the walls.

@Patricia Colwell. We purchased the home after is was mostly built. This condo model had the option of having our current living room as a 4th bedroom. I'm not sure why the builders chose to add a shower downstairs given that they had already created a living room but we figured an extra shower couldn't hurt. Plus we really don't have the funds to take the shower out at the moment. Finally, we don't plan on living here forever (maybe 5 years) and figured a full bath vs. a half could have resale value

Can't find my photo of these doors for a shower, but Lowes' has them. They

fold and pivot both inside and outside the shower - Aqua-fold is the brand name.

Paint colors will have to contend with the off white shower pan and the yellowish wall tiles in the shower. Dark colors will eat up the light so you may not get a good reflection in the mirror. Since the shower isn't used, you might paint all its interior, but do it with the right product so it lasts. If you just want to hide the shower, a curtain might be better.

I would keep the shower and use a glass door because it is a cleaner and less visually cluttered look.

You didn't ask but keep the shower because it is an asset even if you don't use it. Someone else down the line might have a lifestyle where it is used. I have a guest bath with a shower and I don't use it but many of my neighbors do use the shower in the guest bath for various reasons - actual guests; spouse who uses the shower guest shower as both are getting ready at the same time.

I think powder rooms are a room that can be dramatic and over the top. It doesn't matter if it is small - I have seen incredibly elegant powder rooms or small bathrooms that are done in dark dramatic colors. My powder room is small and many would say it is "over done" as I have teal 3" x 6" tiles AND Chinoiserie wallpaper plus a vintage stained glass window which I repurposed as a mirror and two vintage scones which are somewhat Baroque Gothic :-).

The shower is narrow and the room is small, so make sure someone could get in and out of the shower with a glass door in place before purchasing. I’m guessing it wouldn’t work.

Stick with a curtain since the shower tiles are not something you are trying to show off. I agree with painting the whole room, not an accent wall. Easier to change paint than wallpaper to refresh down the line. If anything, I'd want to replace the pedestal sink for a small vanity to gain a little storage.

I's put in a glass shower door. You could you frosted or some sort of pattern if you want to take the focus off the shower. If anyone does ever use the shower, the door would keep the water in better than the curtain, although if the shower is not very deep (less than 32 inches), the glass could restrict your movement in the shower.