Everyone wants a large office. I think that is an ego thing. For me, I'll take too small rather than too large anytime. Larger offices, like larger houses, have costs that smaller spaces just don't have.
- Rent--most of us pay per square foot. Obviously, the more square footage, the more you pay.
- Cleaning--larger offices cost more to clean that smaller ones.
- Heat--see cleaning
- Cool--see cleaning and heat
- Wallpaper--see above
- Carpet--see above
- Clutter--more space = more clutter = decreased efficiency
If in doubt, in my opinion, go smaller rather than larger.