Forward Operating Base Shawqat in Nad e-Ali has been built by soldiers from 38 Engineer Regiment in the remnants of an old fort that the British Army last used in the 19th century.
It replaces FOB Argyll 300 metres down the road where conditions were rudimentary.
Over £5m has been spent on the new FOB which has taken six months to build.
British soldiers based in the area to improve security in the local district centre moved from FOB Argyll to FOB Shawqat at the end of August.
Lieutenant Colonel Roger Lewis, Commanding Officer, 38 Engineer Regiment, said:
"We were all well aware that conditions in Argyll were austere - rudimentary showers, basic cooking facilities and toilets you wouldn't let your mother enter - but most soldiers are pretty tough and recognise that you have to put up with certain things whilst progress is made elsewhere.
"That progress has been made by 38 Engineer Regiment. To bring Shawqat up to the standard that we are rolling out across the whole of Helmand has cost over £5m and taken nearly six months of extremely hard graft.
"It has to be one of the toughest building sites in the world; sweltering hot and dusty in the summer, freezing cold and wet in the winter, and then there is the small matter of the Taliban shooting at you whenever they get a chance.
"It takes brave determined men who can stand up to the elements to pull something like this together so quickly and I am immensely proud of what they have achieved.
"Shawqat is still not a palace but it's five-star accommodation in comparison to Patrol Base Argyll and your mother would approve too!"
There is an ongoing programme for the upgrade of the FOBs. Two are nearing completion, two more will be complete in six months and the remainder in 12 months.
Lance Corporal Rendell said:
"We've now got our own private space, whereas it used to be cramped, and there's space outside the tents to conduct your post- and pre-patrol admin. Each platoon's also got its own social area where we can cook and chat in the evenings."
Rifleman Blight said:
"The new ablutions are so much more hygienic, and as a result you don't have to share your shower with flocks of flies - a much more pleasant experience!"
And Rifleman Ryan added:
"There's unlimited water, both bottled and from the well, so you never run out. We always drink bottled water on patrol, and there's always more than enough water to wash with when we get back off patrol."
Over £10m has already been spent in advance of the improvements on stores and equipment.
In addition, an equipment programme is already underway to design and supply self-contained shower and toilet blocks for use on operations - the Forward Base Ablutions Unit.
A concept demonstrator has already been acquired and is expected to deploy for initial testing to Camp Bastion in the coming weeks. Following initial testing and design improvements, it is hoped that 90 will be acquired to be available in spring next year.
The design provides hot showers, hygienic toilets and washing facilities for a platoon-sized group, around 24-30 people. The unit is designed to efficiently recycle water, to significantly reduce human waste and to self-destroy it.
Fuelled by diesel, the units will reduce the amount of fuel being used currently to heat water and will make a huge difference to Service personnel living in the austere and challenging conditions of the FOBs in Afghanistan.