One of my children had a contraption involving a desk, storage, drawers in the steps, and bed on top. Seemed like a fantastic idea at the time, but the hassle of changing sheets when you can’t even sit up straight and you have to lean on the bed while making it was a deal-breaker after a while. The next family to use it complained about the same issue.
Conversely, I once had a bed-sit with a ceiling-and-wall-mounted storage cupboard with clothes rack affixed on the underside, high enough that even dresses cleared the bed (which was situated directly below). Although it looked weird, it worked a lot better to have the bed on the floor and the storage in the air.