A tub surround is a wet wall, so waterproofing comes first
Start behind the tile, because that is where a tub surround lives or dies. The three walls around a tub get soaked every single day, and water is patient. If it can find a way behind the tile it will, and then it just sits in the wall, soaking the framing until something rots or the downstairs ceiling grows a stain in the shape of your bad day.
Here is my one strong opinion for this post: cement board is water-durable, not waterproof, and treating it as the waterproofing is the most expensive mistake in a bathroom. Water passes straight through cement board and through every screw hole in it. It is a great backer to stick tile to and a terrible last line of defense against water. That is exactly why bonded waterproof membranes exist and meet ANSI A118.10. We run one over the whole surround, seal every corner, and then tile. Skip that and the tile can be flawless while the wall behind it quietly turns to mush.
The bottom tile does not touch the tub, and here is why
This one detail separates a tub that stays sealed from one that cracks within a year. The bottom row of tile does not sit down on the tub. It hangs just above it, lapping over the tub flange, which is the lip along the tub's top edge that the wall tile covers. The gap left between the tile and the tub then gets filled with flexible silicone, not grout.
The reason is movement. A tub flexes. Empty, it sits high. Fill it with water and a person and it drops a hair, then springs back when it drains. Grout is rigid and cannot ride that, so a grouted tub-to-tile joint cracks, and the crack feeds water straight into the wall. Silicone flexes with the tub and holds the seal. The TCNA Handbook has called for a flexible joint wherever tile meets the tub for years, and it is the single most common corner people cut. (If you spot a hard grout line where tile meets tub, that job was in a hurry.)
Laying it out so you are not left with a sliver at the ceiling
With the wet stuff sorted, layout is what makes a surround look designed instead of default. The goal is to dodge a thin sliver of tile in an obvious spot, like a half-inch strip along the ceiling or a needle-thin cut jammed next to the valve. So we dry-lay the tile first, center the pattern on the main wall, and push the awkward cuts down to the bottom and out to the corners where nobody looks.
We plan around the real-world things on a tub wall too: the valve, the spout, the niche if you want one, and a grab bar if there is one. All of that gets mapped before a single tile is cut, so nothing ends up as a tiny, ugly wedge wrapped around a fixture. It is an hour of boring planning that saves the whole wall from looking slightly off in a way you can never quite unsee.

Picking tile for a tub surround: subway, marble, or big format
The tile itself is the fun part, and a tub surround is friendly to almost anything. Classic white subway is the safe, timeless pick, and cheap to boot. Big format tile means fewer grout lines and a calmer, more modern wall. Marble and other natural stone look incredible around a tub, with one asterisk: stone is porous and wants sealing, so it asks for a bit more care over the years.
Whatever the look, I lean toward porcelain on a wet wall when the style allows, because porcelain absorbs 0.5% water or less (ANSI A137.1), so the tile itself never becomes part of the problem. Coverage matters in a wet area too. ANSI A108.5 calls for 95% of the back of each tile to be stuck down, because a hollow spot behind tile in a tub surround is just a little reservoir waiting to happen. So the tile gets fully bedded, not dabbed on the four corners and hoped for.

Tiling the apron: the front of the tub, and a nice touch
One optional upgrade people fall for the moment they see it: tiling the front of the tub, the apron, instead of leaving the builder's flat plastic panel. It turns a basic drop-in tub into something that looks built-in and custom, and it ties the tub into the rest of the tiled room instead of interrupting it.
It is not right for every tub. A standard alcove tub often has a removable panel there so someone can reach the plumbing behind it, so we either leave a proper access point or tile a panel that comes off cleanly. Done with a plan, a tiled apron is the detail that makes people ask who did your bathroom. Done without one, it is the reason your nice new tile has to get smashed to reach a valve later, which is a phone call nobody enjoys making or getting.
When you should not tile a tub surround, and should not hire me
I will talk you out of this when it does not add up. If your tub is a cheap acrylic unit you already plan to rip out in two years, do not spend good money tiling around something on its way to the curb. And if the walls around the tub are soft, flexing, or already water-damaged, tile is not the fix. That is a repair to the wall first, and only then does tile go on. Beautiful tile over a rotten wall is just a nicer-looking problem.
Skip me too if you have a one-piece fiberglass tub-and-wall unit and only want it freshened up, because tiling over that is a dicey job and often not worth the money. A straight swap is usually the smarter spend there. But if you have a proper tub against three bare or gutted walls and you want it done so it looks sharp and never leaks, that is exactly the job I want. I will waterproof it like it is my own bathroom, because the downstairs ceiling I am protecting might as well be.
