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Tile—specifically smaller, mosaic-style tiles—is the best type of flooring for building a walk-in shower base. Shower pans come with a threshold and sidewalls to contain the water, but tile can be set into the shower base. This creates a walk-in shower floor that gently slopes toward the drain to keep water from getting out and into the rest of the bathroom.

Berber is the most expensive type of carpet, followed by textured carpet. Berber costs $3 to $20 per square foot, and textured carpet ranges from $1 to $12 per square foot. Berber features fibers arranged in short, thick loops, making it extraordinarily durable. The most expensive carpet material is wool, followed by acrylic, Triexta, and cotton. Wool costs $4 to $20 per square foot and is a beautiful, luxurious, and durable material. Acrylic, Triexta, and cotton range from $2 to $8 per square foot.

There are a few different types of finishes to choose from for the final step of the project. 

Water-based polyurethane sealants emit fewer odors and fumes but dry quickly, which can pose a challenge when trying to get a smooth coat. Oil-based polyurethane sealants let out more odors and fumes into the air (it’s especially important to wear a respirator if you choose this type), but they take longer to dry, which can be more forgiving during the finishing step. 

Some may prefer wood oil to polyurethane because rather than creating a layer, it becomes part of the wood. Wood oil takes longer to dry, and is less resistant to wear and tear; however, it creates a natural-looking result by enhancing the grain of the wood. 

The toilet flange anchors to the subfloor, usually with wood screws or cement screws, but most of it should sit above floor level at full height. When a flange is flush with the subfloor or below it, it can lead to the creation of leak paths.