Unless the tub is VERY deep and has a seat (sort of like a hot tub), for most people except for children, a 54" tub, no matter how deep, won't be very comfortable. FWIW, tubs come in about 6" increments...very few 54", huge amounts at 60", and soaking tubs are available at 66, 72, 78" and maybe larger. I have a 66" one, and would have really liked a 72" one, but wasn't willing to live with the changes needed to the room to accommodate it. Because of the volume, anything other than a 60" tub tends to be more expensive.