Tile for a shower, wall by wall
A shower is three walls, and they are not the same size. The plumbing wall usually goes to the ceiling; the two side walls often stop lower; a niche is a hole in one of them and a bench is a lump on the floor. So this page measures the walls one at a time, which is how a tiler measures them.
It opens on a 5 by 3 foot stall with 8 feet of tile, written the way you would count it: two walls of 8 by 5 feet — one part with a quantity of two — and one of 8 by 3. That is 104 square feet, which in 12 by 24 inch tile at 1/8 inch joints is 52 tiles and 7 boxes of 8.
Add a part for each surface
Each wall that differs is its own part, with its own height; walls that match are one part with a quantity. A niche is a part with the minus sign if you are tiling round it and a part with the plus sign for its inside faces — a 14 by 20 inch niche with 4 inch returns is about four square feet of extra tile, which is most of a box. The shower floor is a part of its own too, usually in mosaic, because a floor has to slope to the drain and only small tile can follow a slope in two directions.
The 95 per cent
This is the one number worth taking away from this page. The installation standard asks for 80% of the back of each tile in contact with mortar in a dry area, and 95% in a wet one. A shower is a wet one.
Voids behind shower tile are where water collects, and water that collects behind tile comes out somewhere else. The only way to know your coverage is to set a tile, lift it straight back off and look at the back of it — so the standards panel below states the figure and asks you to check it rather than telling you that you passed. No arrangement of the numbers on this page could know.
Because the walls are marked as walls, the page states the wet figure without being told to, and it leaves the baseboard row out.
What this page does not include
Waterproofing, the pan or the curb. A shower is a waterproofing job with tile on it, and the membrane, the pre-slope, the drain assembly and the seat framing are all decisions made before the first tile goes up. This page counts the tile, the grout and the mortar — the part a square footage can answer.