I like a shower that has room for a built in shower seat. A word of caution; it is extremely important to make sure the seat does not leak and that it is pitched properly so that water does not stay on it.
Of all the elements in the bath, the shower is the most complex. This post will be about planning for the optimal shower experience because once the shower is built additions are nearly impossible and always expensive. We will discuss surface materials for the shower in another post.