Dual shower heads

[pushkins]

Okay, so I'm finally getting around to my master bathroom reno.
I am going to install separate shower heads (2) on different walls, the controls for both of these will be on a different wall again.
My question is, what is my best option with pipe size to help stop any pressure drop?
I currently have a 3/4" feed to the H2O tank and I think from memory it's a 3/4" pipe out "T ing" to 1/2" at each faucet location as it runs back through the house.
I was thinking of bring 3/4" (I'm using PEX) from the hot water line all the way up to near the two controls and then branch off with 3/4" to each control and the same with the cold, is this a good idea or will T ing" off with 1/2" and running two separate lines to each control work better ?
Another question I have is, as the controls will be on a different wall from either of the shower heads, does it matter how I get the water from the control to the shower head? in one case I might have to send the line back into the crawl space then back up the wall to the head, or should I just drill out the studs and go around the corners to get to the heads ?

[HayZee518]

in my shower I made a boo-boo. too late to correct. I fed the system with 1/2 copper and installed a T then a drop elbow in my shower ceiling - one head at each end. I should have fed the valve with 3/4, then out the valve with 3/4 and then reduced to 1/2". I do experience a pressure drop at the remote end but I can live with it. I do feed the hot water tank with 3/4 copper off the main line. yeah 3/4 to both valves should be ok.
transition what you can with the tubing avoiding fittings if you can afford it. there's a slight pressure drop at fittings