A Bed and Breakfast, commonly referred to as “B & B” is a form of housing which is actually a more modern form of old-fashioned, traditional hospitality where travelers staying with a private person or a simple guesthouse where breakfast is included. The host’s local knowledge is often invaluable and easily become a part 
of the accommodation, as most B & Bs are not large; usually only a few rooms. The personal touch you get with values can be very positive for the stay.
Sometimes the accommodation is an older remodeled property, perhaps a larger accommodation on a farm, or the like. B & B attracts a loyal crowd because you get an “at-home feeling” which for many provides significantly better yield than if you had chosen to stay in an hotel.
In the Western world, it has become almost a sport to provide such a luxurious accommodation as possible. So it might not be the case with B & B as the first race in the case of a bed and breakfast, but even this attempt is often to make it as special as possible for the traveler. For example, concern but must sleep in an antique bed, or getting to sleep in handmade sheets or homemade quilts. The breakfast might include seasonal delights or host special law. Breakfast can even be served in bed. The environment can be a historic building with antique 
furniture, nice garden and a pool.
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On the other hand, basically anyone renting out an extra room and cook breakfast. Especially in the areas where housing can be difficult to obtain, or where the market is not regulated, anything can be possible. Some travelers are satisfied with the room is simple but quite and clean, or that the accommodation is well located and the host happy to share their local knowledge.
You can also have access to other phenomena that may not be directly found on all B & Bs: some organize courses in cooking, health care or various forms of handicrafts. Others might offer golf packages, theater, dinners, guided tours or adventure experiences.
Bathrooms and toilets can either be shared with others or be “en-suite”, that is, private bathroom / toilet right next to the room.