Homeowners have many factors to consider as they plan a bathroom design. The square footage of the space, if it will be a high traffic area, the age of family members, fixture layout, and the budget are all important factors. If budget allows, the fixture layout may not be a big issue. A complete gut of the room will allow homeowners to place the sink, tub, and toilet wherever they desire. This design option may cost $50,000 to $100,000 depending on factors such as materials and the size of the space.