Insurance covered about $60K in new cabinets, countertops, floors, walls, furniture, etc.

Just double check and make sure your cabinets are well installed.

I'm curious about what to do with the walls and cabinets though. 

I'd expect it be another 5k or so in remodel(floors, kitchen cabinet, etc...).

What quality cabinets are you installing?

There is space for a nice-sized kitchenette which will include a fridge, an electric stovetop with an external vent above, two countertop sections, a nice-sized sink, cabinets, and a pantry underneath the stairs. going to then add a small separate room for the water heater and stackable laundry unit.

Don't leave extra bedding out for them but have it available (like in a locked closet or storage cabinet) should it be requested.

Complete renovation of upstairs, all new flooring, knocked out wall in kitchen to open it up, all new cabinets and appliances.

One guest put all the stuff on the various bathroom countertops in the back of the cabinets.

However, with special windows, special exterior siding and upgraded cabinets, countertops and flooring they could run well into the $50Ks or even the $60Ks.Anyone else building 400sf for $150/sf.in San Diego right now?