What’s the difference between a loft ladder and boarding and luxury loft storage area/occasional room?

When we fit loft ladders and board out the floor area, this is what most people need to give them easy access to a storage area. A luxury loft storage area converts the loft space into something more like a typical room, boarded, insulated, with heating, lighting and electrical sockets. We often fit roof windows as well, to make it feel light and more open.