Take a look at tuffshed.com

bob vila did a 2 story, but the owner put the space to good use for seasonal things...since i don't have one, i might be tempted to have a craft space (if heated and insulated/window)

That was hubby's suggestion. That I put a craft room in the upper level. But as it is open and he would be using is saw's etc. I figure it would be pretty dusty up there. As well as noisy. I think larger on one floor would be more usefull. As if we decided to give over space to the crafting, a wall could be put in, which would stop more of the dust and noise.

We have two (His 'n Her's) from a storage shed/garage builder near us. The move onto our property was included in the price. His had "attic" space on each end where we store out of season/little used items. We added A/C units & $40. quartz electric heaters (little cost to run.)
Since my DH is disabled he coached & I built the work benches after getting help with putting in plywood walls.
For mine I made steps of concrete blocks & added window boxes.

We've been very pleased.

Well if ground space (you have room for an all floor space shed in your yard) and money (doesn't matter if one is cheaper than the other) aren't part of the equation then I would think about

Style - what would look nicer? The one story or two story?

Functionality: Do you have a need/use for some extra storage? Would storing stuff out there clear out a room in the house that could be used for your craft room or some other use?

I too prefer one floor for reasons of ageging knees etc.
I also seem to prefer wall space over big open floor space for some reason. I.e. I don't seem to be able to wrap my mind around say a 24 x 24 with all the equipment in the middle and walk around the outside. Too used to garage's I guess.

DH is very disappointed. He went up to the town hall and since Fema came through and resurveyed all the areas the restrictions are ridiculous. First we would have to pay fees and permits, than hire a surveyer, mind you we have had it surveyed and paid through the nose for it, to start half a mile away and survey his way all the way back to our place to define the height we would have to prep to put the shed on. Tenative height is five and a half feet off the ground. It has to have a water diversion feature.
So I figure to build a shed in this location the site prep, fees, permits, surveyer is going to cost more than the shed, even if I went with a top of the line shed. Plus you would have to build quite a long walk up just to get into in. And to top it off, they did not get into it, but I put in hardpack at the far end, to level up the ground,a few years ago. And they were very picky about my creating run off into neighboring yards. Mind you I only leveled what was there, so in some spots just brought it up a couple of inches, etc. Got the third degree over doing that. Now they want five and a half feet. And the sad part of the whole deal, is that the area has never flooded due to nature, it only flooded once in 1947 because the town's storm drains backed up.
So hubby is disappointed, but I have figured another way to make sure he has a work shed and the town cannot fault me for it.
Thanks for your comments.