diff --git a/noir-projects/noir-protocol-circuits/crates/types/src/merkle_tree/variable_merkle_tree.nr b/noir-projects/noir-protocol-circuits/crates/types/src/merkle_tree/variable_merkle_tree.nr
index 22f13811692..044f131beff 100644
--- a/noir-projects/noir-protocol-circuits/crates/types/src/merkle_tree/variable_merkle_tree.nr
+++ b/noir-projects/noir-protocol-circuits/crates/types/src/merkle_tree/variable_merkle_tree.nr
@@ -1,4 +1,5 @@
 use crate::hash::accumulate_sha256;
+
 // N = maximum leaves
 // For now we only care about the root
 pub struct VariableMerkleTree {
@@ -50,17 +51,15 @@ fn get_prev_power_2(value: u32) -> u32 {
 
     let next_power_2 = 2 << next_power_exponent;
     let prev_power_2 = next_power_2 / 2;
-    assert((value == 0) | (value == 1) | (value > prev_power_2));
+    assert(prev_power_2 < value);
     assert(value <= next_power_2);
 
     prev_power_2
 }
 
-// This calculates the root of the minimal size merkle tree required
-// to store num_non_empty_leaves
-// Since we cannot isolate branches, it doesn't cost fewer gates than using
-// MerkleTree on the full array of elements N, but is slightly cheaper on-chain
-// and cleaner elsewhere.
+// Calculates the root of the minimal size merkle tree required to store num_non_empty_leaves.
+// Since we cannot isolate branches, it doesn't cost fewer gates than using MerkleTree on the full array of elements N,
+// but is slightly cheaper on-chain and cleaner elsewhere.
 impl VariableMerkleTree {
     // Example - tx_0 with 3 msgs | tx_1 with 2 msgs creates:
     //
@@ -72,32 +71,34 @@ impl VariableMerkleTree {
     // |       tx_0      |  | tx_1 |
     //
     pub fn new_sha<let N: u32>(leaves: [Field; N], num_non_empty_leaves: u32) -> Self {
-        let prev_power_2 = get_prev_power_2(num_non_empty_leaves);
-
-        // hash base layer
-        // If we have no num_non_empty_leaves, we return 0
-        let mut stop = num_non_empty_leaves == 0;
-
+        let num_nodes_layer_1 = if (num_non_empty_leaves == 0) {
+            // For 0 leaves, there is no layer 1, no hashing happens and the root is set to 0
+            0
+        } else if (num_non_empty_leaves == 1) {
+            // For 1 leaf, 1 round of hashing happens and root = hash([leaf, 0])
+            1
+        } else {
+            // For more than 1 leaf, we dynamically compute num of nodes in layer 1 by finding the previous power of 2
+            get_prev_power_2(num_non_empty_leaves)
+        };
+
+        // We hash the base layer
         let mut nodes = [0; N];
         for i in 0..N / 2 {
-            // stop after non zero leaves
-            if i == prev_power_2 {
-                stop = true;
-            }
-            if (!stop) {
+            if (i < num_nodes_layer_1) {
                 nodes[i] = accumulate_sha256([leaves[2 * i], leaves[2 * i + 1]]);
             }
         }
 
-        // hash the other layers
-        stop = prev_power_2 == 1;
+        // We hash the other layers
+        let mut stop = num_non_empty_leaves < 3;
 
-        let mut next_layer_end = prev_power_2 / 2;
+        let mut next_layer_end = num_nodes_layer_1 / 2;
         let mut next_layer_size = next_layer_end;
         let mut root = nodes[0];
         for i in 0..(N - 1 - N / 2) {
             if !stop {
-                nodes[prev_power_2 + i] = accumulate_sha256([nodes[2 * i], nodes[2 * i + 1]]);
+                nodes[num_nodes_layer_1 + i] = accumulate_sha256([nodes[2 * i], nodes[2 * i + 1]]);
                 if i == next_layer_end {
                     // Reached next layer => move up one layer
                     next_layer_size = next_layer_size / 2;
@@ -105,7 +106,7 @@ impl VariableMerkleTree {
                 }
                 if (next_layer_size == 1) {
                     // Reached root
-                    root = nodes[prev_power_2 + i];
+                    root = nodes[num_nodes_layer_1 + i];
                     stop = true;
                 }
             }