I think these are things that definitely depend on the person, especially the toilet paper issue. Higher sinks are generally good because it allows a person in a wheelchair to get under the counter and up to the sink, but wheelchairs vary WILDLY in height, so what is comfortable for someone like me with my motorized wheelchair, may be very high for someone in a low manual chair. As for the toilet paper, I can see how having it too far away is a problem, but personally I always hate the large dispensers that are mounted above or below the grab-bar because it tends to get in my way when using the bar to transfer. So, *shrug*.