When choosing your subfloor material take into consideration how the thickness will effect the overall heigh of the built up shower pan in relation to your shower curb.
Shower pan on a wood floor plywood thickness.
The key to a successful installation lies in the use of a chlorinated polyethylene cpe or pvc membrane tough but flexible plastics that form the pan of the enclosure and make the floor waterproof.
Where a rotten subfloor is left unattended the rot may extend to the floor.
A piece of plywood can be purchased in 1 2 or 3 4 thickness and most cement backer boards will be 1 4 1 2 or 5 8 thick.
I used an unbonded mortar bed so i have a tar.
Water that gets into the mortar bed won t be able to drain out.
Install the liner over a pre sloped bed as i explain here.
A mortared shower pan allows you to custom fit a shower enclosure.
Over the membrane a mortar bed floor supports the tile.
After you have put down a double layer of plywood to provide the base for a custom walk in shower pan you need to cover the subfloor with a layer of tar paper in this case referred to as a vapor.