The Project transforms a small, 28sq-m office in the historic centre of Madrid into a private apartment. The basic aim of the project was to provide, despite the small surface available, all the necessary elements for a comfortable everyday use, avoiding shared-use solutions such as convertible bed-sofas, usual in these projects but fastidious due to their necessary daily transformation. The solution takes advantage of the generous (3,5m) ceiling height available, insufficient however for standard mezzanines, through a system of split levels, each offering 2m or 1,5m according to the needs. Thus, bathroom, kitchen corner and access, 2m high, free over them a sleeping space of 1,5m; beside it, a 2m-high dressing space stands above a storage space including a sliding cupboard. The project adds an extra 8.5sq-m which, although only 1.5m in height, allow for an apartment that, although only 28sq-m, boasts a generous living-room, bathroom, kitchen, independent sleeping area with dressing space, and plenty of storage space. The simultaneous view of the “windows” into the different spaces (sleeping area, dressing, kitchen, entrance) gives depth and richness to the space, as if with large landscape paintings. The entire operation is carried out with a single compact element conceived as a piece of furniture, entirely built in a carpenter shop in plywood for a small price and installed in a minimum lapse of time.