The second bar would be placed 2 inches below the bottom of the towel or you can have them overlap each other. In this situation, you’d want the top bar to be at least 50 inches from the floor.

A towel bar that hangs over a toilet should be higher than one with nothing underneath. Overall, it should be in reaching height; on average, it is recommended to be 42-48 inches from the ground.

The height of the opening should be about 6 inches above the towel bar location. Finish the edges of the wall opening with drywall and corner bead, similarly to how a door opening is done.