I vote for main level master BR AND sewing room. My GF had her craft/sewing room in the loft upstairs and the guest on the main level. She broke her ankle, big time, and could not get to her sewing for 6 months. As soon as she rallied she moved downstairs and moved her guest upstairs. Same with Master - I know friends and relatives who slept on the couch for months following surgery or broken bones because they couldn't do stairs. Now that hubby and I are advancing in years, as is "Uncle" arthritis, my DH finally admitted that he was happy he gave in to my request for a single level home.