that's a half bath, not a powder room.

My decision would be based on whether or not I can see the toilet when the door is open.

If the door is left open, I don't want to see the toilet when I am visiting with my guests in the adjacent room.

@ Lyn Nielsen that is not a big problem for us. If door is half open we can see only big vanity, mirror and chandelier. I am thinking more about space and flow.

I think it depends on how it will be used. This is a 3-piece bathroom with a shower, so will guests (or a family member) use this to shower, brush teeth, use toiletries? If so, a 28” sink is small; you’ll want enough counter space for items such as toothpaste and brush, cosmetics etc. If seeing the loo doesn’t bother you, then I’d go with option 2. If, however, this shower is for rare “just-in-case” occasions and the sink will be used only for hand-washing, then go with option 1. Your designer (and Houzz community, for that matter) can only suggest, but you know how you live and will use this bathroom, you decide.

Our 3/4 bathroom (toilet, vanity and shower) is the same as your Option #1. I prefer to not have a toilet directly opposite the door. Don't know why, seems like a better balance or something.

Kohler has some great plans which might help. https://www.kohler.ca/ca/Floor-Plan-Options/content/CNT300260.htm