Of course, it is essential in houses with two levels to have a bathroom on the lower level. Otherwise, you will be running up and down all day. Our bathroom is located right when you walk in by the garage door.
The hard wood floors on our entire first floor go into the bathroom. The counter top for the sink is cultured marble and the cabinets are dark wood like the kitchen cabinets. The cabinet knobs match the kitchen as well.
It is small, but it is located in a great spot for the first floor.