A Room & Board Soho (5.00/5)
Second floor, off the right of the stairs. Two single unisex bathrooms.
B 440 Studios, 3rd floor (1.00/5)
It's in 440 Studios which has rehearsal and performance spaces, as well as unisex, well taken care of bathrooms.
C Lit Lounge (1.33/5)
The upstairs pooper is one of the worst toilets I've seen in a bar. Reminds me of the Trainspotting toilet. You should only go #1 in here. A #2 might cause itchiness, rash and other symptoms.
D The W Hotel- Union Square (5.00/5)
The Rolls Royce of poopers available to the public. Take a quick walk upstairs and you will find a beautiful and clean crapshute that serves as the restroom for the upscale bar in the lobby of the W Hotel-Union Square. On a Friday night there may be a bridge and tunnel dweeb in an adjacent stall forking keys of coke into his nose but the mood lighting, ambiance and cleanliness will make you want to pause and enjoy your time in this shitter.
E Starbucks (10th street and 2nd ave) (1.33/5)
Like almost every other Starbucks bathroom, exercise extreme hover.
F starbucks (1.00/5)
G Crate and Barrel (4.00/5)
Especially good if you're out for Happy Hour downtown, this is the best bathroom. They're open until 9 Monday through Saturday and they're always clean. If you're paranoid about looking like you just went in to use the bathroom, browse a bit, but as they're located at the south end of the store on the 2nd floor (and the entrance to the bathroom is fairly hidden, can't be seen from the showroom), it'll never be obvious to anybody that you made a beeline to them.
H The House of Brews (3.33/5)
Upon entering make a right and go upstairs. Proceed past the bar and the bathroom will be on your left. 3 urinals and only 1 stall but plenty of room to maneuver. Very clean as this establishment is more of a restaurant than a bar. Does not get overcrowded but due to only 1 stall there is a possibility of waiting. Outstanding beer menu is a +.
I Starbucks (near Empire State Building) (4.00/5)
This is a very high traffic Starbucks due to the proximity to both the Empire State Building and the tour buses which pick up and drop off between 33rd and 32nd street. Except during off-peak times you can count on a line as long as 10-15 people which feed in to the 2 units they have available.
J 4 seasons (5.00/5)
Unbelievable...plenty of stalls with doors from floor to ceiling with locks. Very clean and very accessible. Always open as it is 24 hour and there is never a problem getting in. If i am in midtown and I need a toilet, that's where I am heading.
K Filene's Basement (Union Sq) (2.67/5)
One can find the bathrooms (and often long lines coming out of the women's room) near the customer service counter on the first floor of Filene's. In the women's room, there are 4 stalls, including a handicap stall, and one perpetually out of order. There is often little soap in the dispensers by the sinks, but as long as one carries around sanitizer, this restroom can be a lifesaver when switching trains in Union Square and thinking that you won't be able to make it home.
L Marriott Marquis (5.00/5)
If you enter the hotel from the back (under the overhang between 45th and 46th) and go straight up the escalator, the bathrooms are around and on the right. Best bathrooms in Times Square.
M Hale and Hearty Soups (4.33/5)
The bathroom at this Hale and Hearty is private, clean and often necessary after the lentil soup.
N W. Hotel Union Square (4.33/5)
I hesitate to publicize this information, for fear of giving away the best-kept bathroom secret in Manhattan. I've been "saved" a nunmber of times by this bathroom's existence in such a prime location. When you enter the hotel, go up the winding staircase to the second floor. It's very private because it's a bit hidden away and very clean because it doesn't get much traffic. The only catch is that you have to pass by the hotel reception desk to get there. If you look like you're supposed to be there (i.e., look like a hotel guest), nobody will bother you.
O Loehmann's (4.00/5)
In the basement area where the men's department is.
P Crowne Plaza Times Square (4.00/5)
An one-floor escalator ride above Broadway brings you to an excellent Times Square sanctuary. Security guards watch as you go up the escalator, but don't let that intimidate you--there's a New York Sports Club on the 16th floor, so locals are always going in and out. Once you're there (SW corner of lobby floor), you'll find private stalls with full wooden doors, solitary space, and quality toilet paper. It's not perfect--ventilation could be better, and Crowne Plaza is certainly no Ritz Carlton; moreover, it's not exactly a well-kept secret. But it's certainly more than enough to satisfy this discerning toilet customer.
Q FDNY (1.00/5)
FDNY Firehouses are public property and paid for with taxpayers $$. If you're in a "pinch" and see a local firehouse, ask nicely and they will always let you use their facilities.
R Buy Buy Baby (3.33/5)
If you can fight your way through the stroller & car seat section downstairs, this bathroom is always available. Be warned there is often a stink of used diapers.
S Merchants Cigar Bar (Upper East Side) (5.00/5)
Clean marble bathrooms, "shame free" easy access, floor-to-ceiling wooden stale doors, low ambient lighting, cool jazz music, and VERY low traffic? What more can you ask for! When you enter, walk down the stairs to your left. Bathrooms are then located on the right. And since the smoking room is also located downstairs, none of the employees can tell if you're going downstairs for a cigar or to abuse their toilet.
T Houston's Steak House (4.00/5)
Another entry that reinforces my theory that steakhouses and swanky hotels have the best semi public bathrooms in the city. This place has all the bases covered: marble bathrooms, private stalls, very clean and low traffic. Act like you're going to the bar, then loop back to the bathrooms (past the dining room)
U Zeytuna Market (1.00/5)
A little tiny hole made invisible on purpose, in the middle of the aisle, you will be surrounded by angry shoppers, yogurts, pasta and marmalade jars....but it's o.k, because by the time you found it you already are pissing in your pants and it all doesn't matter! oh...what a relief!!!!
V Hyatt Hotel (Grand Central Station) (4.00/5)
Take escalator up one floor head toward shops make a right. Always easy to get into. Lots of crappers and usually very empty.
Bloomingdales Soho (2.00/5)
Head to the restroom on the highest floor for the most privacy. Just check the store directory and walk on through. No one will even notice you. Bonus - frozen yogurt after you take care of business.
The New York Palace (4.67/5)
These large beautiful toilets are located up a short flight of stairs from the Madison Ave entrance or a big flight of stairs from 50th/51st entrances.
AMC Movie Theatre Kip's Bay (3.67/5)
You don't have to buy a movie ticket to use the bathrooms here. They are on the main floor. Just walk in and head to the back right side and you'll see them. There are plenty of stalls but not much privacy.
Home Depot (3.67/5)
The bathrooms are downstairs and to the back right. They are really nice and clean but there's not much privacy.
This bathroom is nice and clean, usually vacant, and has several of those automatic air fresheners... a great touch! Upstairs, second floor, directly behind the escalators.
Barnes and Noble Lincoln Center (1.00/5)
It's practically a privilege to evacuate in these restrooms. Clean, spacious, reasonably accessible, the only things missing in these heads are a pedicurist and a magazine rack.
Apple Store (SoHo) (4.00/5)
The Apple Store's toilets are as accessible and clean as you would imagine. On multiple occasions there has been a guy cleaning them while I did my business. They are located up the glass staircase on the second floor to the right of the theater.
Apple Store (5th Avenue) (3.67/5)
Quite possibly the best single location to check your email and relieve yourself, the 5th Avenue Apple Store boasts around-the-clock accessible toilets that are kept remarkably clean. You will feel as if you're pooping in the not too distant future as you enter the glass cube and descend the spiral stairs. The facilities located to the immediate left of the Genius Bar.