Instead of 2 full stories + basement, we could also build 2 full stories + a recessed floor (+ possibly also with a basement, but we can’t find that much money ), but we prefer the basement. A key reason is the walking distances. The main living area is typically the ground floor; from there I need a staircase to both the upper floor and the basement. To get from the ground floor to the recessed floor, however, I would need to go up two staircases. Which unimportant, infrequently used rooms would I then have to put into the recessed floor to avoid sore feet, and would my floor plan still work as a whole? Filling the "penthouse" with unimportant rooms is also somehow unpleasant to me (a matter of mindset). If the calculation with the basement falls through, the recessed floor remains an option. But this would require a more extensive redesign.