20 AMP vs 30 AMP for an out building

[new land owner]

My spring project will be a small, 12 x 16 shed for more storage and well as a place for my wife to do crafts. In the past I set up my tool shed with a sub panel running 12/3 wire, 20 AMP Breaker, and I have never had any issue with using tools and the small amount of lights I need.  I am working on the wiring plan for the She Shed and was wondering if, as wire prices seemed to have dropped, it would be any advantage to using 10/3 wire and run a 30 Amp service to this building.  There may be a chance that a small 110 electric heater might be used, just to take the chill off, but there are no plans to heat this building in the winter.  Power use will be just lights, a small refrigerator and what ever my wife decides she needs. Let me know what you folks think.  Thanks.

[MountainDon]

I would do the 30 amp as long as the main panel can handle that.