People today are upgrading their bathrooms as a priority when moving into a new home and starting from scratch. Instead of thinking resale value with their bathrooms they feel their own comfort should come first.
Specifically talking about turning your Master Bathroom into a Master Oasis and Spa. Things to consider when renovating the bathroom are eliminating a tub, whether it is a soaking or jetted spa tub. Its no longer a desired need for most people and with that space, you can enlarge your overall shower size and include a popular choice, a shower seat. Women typically like this to make shaving their legs an easier process, as well as added storage for soap and shampoo bottles.
Some other quick things to consider are frameless shower doors, added light from either skylight or LED showerheads, and an elegant rain shower. For added convenience consider putting in 2 sinks in the vanity if space allows.
Bonus upgrades if the budget allows would include a heated floor and a privacy screen of some kind for the toilet area.