Floor plan of the powder room and surrounding rooms? No simple answer without more info. Help us help you.

At least post some pics.

Pictures please and ideally a to scale floor plan

if there is no window in the room, I would put the sink straight ahead with a mirror over.

no need to crowd the space.

It depends on dimensions and the toilet’s position relative to the door. Can you also advise if you’ll be adding a vanity or a sink, as that will make a difference as well.

New construction or remodeling?

Placing vanity next to the toilet will only accommodate a smaller design; reducing both functionality and impact (see below). Have you considered how you’ll balance the other walls, as that’s key? Have you created a template with room’s measurements and tested various vanity sizes/both locations?

I think both visually and practically, the vanity facing the door is by far the better option.

On opposite wall with towels.

Like this.

The wall is 60 inches and I know t could accommodate a large vanity. My issue is the depth of the vanity and if it would come out to far into a little room. What size would anyone suggest. I've been looking at 30", but that would be if I put it next to the toilet. I think a 36" or maybe a 48" would be good, but I don' t want to overtake the whole room.

Now that I see a corner sink, I suspect the sink drain pipe enters the toilet wall. You may want to contact a plumber. Re-routing drain and vent piping to the other wall will likely be quite expensive and may not even be possible.

Depth should be about 24 inches and your length can go up to 60 inches on the wall opposite the door.

I think 60 inches might be too large for the room. I actually wanted a corner sink, but can't find one that I like.

Like all new opinions, still thinking and looking at vanities. On a sixty inch wall, which seems better, 36" or 48"? I was hoping to find some type of black top, but difficult to find. It has the corner vanity now. I thought it would be the best space saving place, but I do like the straight ahead of the door option. My only fear of this option would be that it would make the room look smaller. Now, I am concerned about the possible plumbing problem.

What about black galaxy granite for a countertop.

You will probably need an electrician as well to change the location of your vanity lighting.

My question is how far away is the center of the toilet from the door wall? It's hard to tell from pictures. Building code requires that it be at least 15" from the center of the toilet to any object on either side. Secondly, how wide is the room from the door to the back wall?

The Room is 68" from the door to the back wall. In the other direction, across, where the toilet is, is 59". If I measure from the center of the toilet to the back wall, it's 54 inches. So, again, the vanity could fit on either wall.

Perhaps look into a need for plumbing and/or electrical adjustments, which could help with your decision.

You might try draping a towel or blanket from the counter in each position, or drape blanket over something if you want to get it farther into the room. You can get an idea of how it feels.

I think the interest in the room comes in large part from negative space. I also wonder if additional storage is even necessary, given that it's a powder room.

68" is plenty of room to put a vanity on the same wall as the toilet. 30" is required for the toilet so that leaves you 38" for a vanity. That would mean you could comfortably get a 36" vanity in the spot. If you did a 21" deep vanity, that leaves you 38" to stand in front of it, which is comfortable. I'd start by looking under the sink to see which wall the plumbing is on. That will let you know the best option.

The plumbing is located on the wall directly straight ahead when going through the door. It's on the same wall as the picture. So, I'm guessing that instead of the wall where the toilet is, the far wall would be best. I've now been looking at 36" vanities. Think 48" will be too large and over power the space.

Then having it on the back wall is probably the least expensive option as far as plumbing, although it will probably still need to be moved. Since vanities come in increments of 3", you could also look at 39 and 42" vanities as well.

I've never seen 39, but have looked into some 42" vanities. My other issue is the walls, which are textured, but I would like wallpaper. Suggestions? Should I find the wallpaper I like before choosing a vanity or vice versa?

IMO, 36 would be too small. I'd go to at least 42". I'm not a wallpaper expert but I do know that if you want to paper over textured walls, a thick, textured paper like grasscloth usually works best. All the walls we have in Florida are textured and lots of people down here use grasscloth. I would talk to someone at a wallpaper store for guidance.