the top will get a plywood then duraback then tiled - the side gaps are about right for placement, the head and toes gaps will not be centered but the left area will be about 8 inches just big enough for candles. tub will need to be lifted - (hoping a 2" spacer kit from 4wheelparts.com will work)
I have to decide which way to create an access door so I can get to the motor and heater of the tub. The access door will be right next to the toilet.
I am leaning towards this magnetic setup that will allow me to create a door out of tile, so when I tile the kneewall front, the door will blend right in. Yes I will need to pull the toilet every time I need in there but not a big deal better than looking at the access door if it doesn't blend in very well.
the tile for that is a combination of mini subway glass tile and other decorative tile
there will be 1 course of tile around as a backsplash on three walls
34" tv goes on the left wall