The idea of storage over the toilet is basically a budget-friendly creation of storage space in an area that had not been previously utilized in most houses. This space will ensure a more organized, useful room and prevent the room from looking bulky.
DIY built-in shelves for small bathroom storage. Cut out sheet rock between the studs centered above the toilet. Frame in a box out of 2x4s plus shelf. Add trim, sand, calk, primer and paint. I also added a stencil to just the back for interest, and blotted the wet paint to get a weathered look. The jars are re-purposed pickle jars :)