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First, consider the tub height relative to the floor. An inset tub can be installed into the floor, which makes it a little easier to step into and may save on space. On the other hand, more elaborate bathtubs surrounds may require an elevated tub. Always make sure you have enough structural support for your plans.
Second, consider how deep the tub should be. For example, deeper tubs fit for soaking are typically 18 to 22 inches deep, depending on the style.
Plus:
Tile Installation: Backer Board Around a Bathtub 
