Unless you want one of those godawful cheap plastic things which last untl the first toddler-kick, you can buy wood/mdf panels which have a plinthy bit about 180 tall, which is used for adjustment. Std height is 500 (I think).
I always fit them as low as possible (easier to get in and out of). The limiting factor is usually the need to accommodate the trap, but with special bath traps and recesses in floor boards, you can get quite low.
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