For a Wet wall, I would attach a 1x6 where the mirror may hang if you are not going with a wall cabinet. You also need another 1x6 where the Vanity will set, so that you have something to attach to.
Another key thing to remember. Run 12/3 to it, in case you ever decide to add a controller for the light if you get tired of always having to turn it off for people. Also add a set of outlets on both sides of the vanity. You will thank yourself later. Same as one on the opposite wall to allow for a vacuum to be plugged in. It can be on two separate GFCI protected circuits.