They are fully-functional and cost just 60 Simoleons each.
This is the Base Game Shower Tub Value, aka Aquaplus.
For base game builders, here is a wall shower so you can paint the tile any color you want.
This is another version of the Shower Stylish that fits on such corner walls.
For this object I used a work from Marvine as template. The original is available at MTS2 or Insimenator (or both!).
Here is a bath tub to be placed outdoors. Sims will bathe nude but there will be no shoo.
This is a custom object by EA, that was adapted for TS2 by JM, I suppose.