Sims will use attic space as long as there is enough height clearance (similar to when building platforms or stairs).
There are 3 issues with accessible attics:
- You can't see the attic room(s) on the Gallery.
- You need to play walls down on that floor or else the roof is in the way.
- Interior roof walls have the same wall texture as the exterior roof.
I built a couple of starter homes with functional attic bedrooms/bathrooms, so you can see what I mean for testing purposes.
Gardener's Loft - Starter (you might have to swap out/move the coffee table to light the fireplace until you have the automatic upgrade, but otherwise playtested fine)
https://athena.thesims.com/v1/images/1/0x00001493/5F4A6583-DEA9-11E8-8296-6995527B6279/00.jpg
Skylight Starter #1https://athena.thesims.com/v1/images/1/0x00001e3f/29A6A153-6916-11E9-8670-7E6A61392AEA/00.jpg