That depends on the region and industry. Outside of "tech hubs" like the Bay Area, most software jobs paying close to six-figures are still more like "business casual, butt in the seats" than they are "WFH 2x/week, wear sandals and shorts if you want".
These jobs have things like accrued PTO, limited perks, and relatively inflexible time-off tolerance that is highly dependent on the manager's whim.
"Not difficult" is relative, really.