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That's 24 facial towels, not bath towels
I have a double cedar box with insulation between the layers and a hinged top with a nifty handle. Inside I have a 120 watt rough service light bulb in a fixture with a switch on the outside. A metal screen seperates the bulb on the bottom from the cavity on the top. It's 3x2x2 that's 3 foot long by 2 foot high by 2 foot deep. It's finished to match my deck and makes a great bench for slippin on your shoes. It holds 2 robes and 2 towels.
Do you think that the towel warmer is full foam?