What is your definition of "elevate"? Budget? DIY? What can be changed and or eliminated or moved?

Start by adding more lighting. I would add some recessed lights to this space. Too many dark corners for my liking. Lighting groups should be switched separately, and with dimmers, so you can have as much lighting as you want or as little lighting as you want.

Glass instead of all drywall around the shower would be lovely. Or at least at the end of the tub, above a partial wall for the end of the tub of course. Retile the shower walls to match the tub surround. The shower floor tile would have to have new tile, too. I know you said you want to keep the tile, but I think you meant the floor tile. Opening up the shower would do so much, though.