They could just ''California case'' with a wood stool if need be.
It is usually a lot of other decisions that slowly add up.
Even the shape has an effect.
But the biggest decision will be the CI (continuous insulation) requirement.
A garage or shed sometimes used as a bunkhouse, but technically listed as a garage or shed, will not have that requirement. But they have no kitchen or bath in them. Even adding both water and electricity tends to raise an eyebrow.
The CI can be met several ways... but each has positive/negative aspects.
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