No, it's a line
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given a room with 4 walls Line 1: The line that is the intersection of the floor and the west wall Line 2: The line that is the intersection of the ceiling and the north wall Lines 1 & 2 are skew. they never touch yet they are not in the same plane.
If you are talking about finishing trim on half walls then most people opt for 42" or 48". If you mean finishing trim on a full wall that does not reach the ceiling then 1 foot below the ceiling is the usual. If you meant a decorative border then right below either of the other trims or at eye level.
I have tiled to the ceiling in my shower room because this will stop the wall getting damp. I suppose the real answer to your question is tile as high as you wish. Consider how well your bathroom is ventilated.
Measure the height of the wall from floor to ceiling. Measure the width of the wall. Multiply height x width = square footage. For square yards, divide the square footage by 9.
They can be but need not be. They could be parallel lines which, between them define a plane. Or they could be non-parallel, non-intersecting lines. Imagine yourself in a cuboid room with your back to a wall. Consider the line (A) formed by the wall behind you and the wall to your right. Consider the line (B) formed by the floor and the wall opposite you. The lines A and B have no point in common butthey are not coplanar.