It's a truism! Clean toilets  indicate how clean a restaurant is. How much priority is placed in cleanliness and how efficient is their operational process. Here is my philosophy : If what meets the eyes aren't clean, can you imagine that which doesn't? So yes, it matters to me if a toilet is clean at a restaurant. If the manager cannot run the logistics or the cleaning operation of their restroom, I don't even want to think about the state of the ingredients they keep or their food preparation station. Almost always, I determine whether I would be a repeated customer by taking their toilet condition into consideration. Especially with young kids, a well equipped and well kept toilet adds so much pleasure to the overall restaurant experience than a lack of it. I am going to start reviewing restaurant restrooms whenever a visit one. But of course, I can only rate the ladies room. 
Here is the grading system for the restrooms rated on this blog:
(i) Provisions & Conditions
(ii) System of Maintenance & Comfort Level
(iii) Special delights and User-friendliness
(i) PROVISIONS & CONDITIONS
 						

Here is the grading system for the restrooms rated on this blog:
3 smiles means Good and Clean Restrooms  						
- Equipments in working condition
 - Provision of basic amenities i.e. hand soap, toilet paper, etc
 - little odour,almost litter-free
 - Reasonably dry floor and facilities
 
- Equipments in working condition
 - Provision of basic amenities i.e. hand soap, toilet paper, etc
 - No odour, litter-free
 - Reasonably dry floor and facilities
 - Special delights and/or user-friendliness facilities (at least 1 of the stated)
 
- Equipments in working condition
 - Provision of basic amenities i.e. hand soap, toilet paper, etc
 - No odor, litter-free
 - Reasonably dry floor and facilities
 - Special delights, user-friendliness and/or eco-friendly facilties (at least 2 of the stated)
 
(i) Provisions & Conditions
(ii) System of Maintenance & Comfort Level
(iii) Special delights and User-friendliness
(i) PROVISIONS & CONDITIONS
- Clear Signage
 - Clean & Dust Free Door
 - Dry & Litter Free Vanity Top
 - Functional & Clean Taps
 - Stain Free Mirror
 - Working Hand Dryers
 - Flush functionality ( sensor/manual)
 - Clean Sanitary Bins
 
- Good Toilet Layout
 - General Ventilation
 - Concealed Pipework
 
- Modesty Boards for Urinals
 - Ledge/Hook for placing belongings
 - Diaper Changing Station
 - WC for Children
 - Fully functional Handicapped Toilet for the Disabled
 - Easy access with Ramps
 - Cleaner's compartment that's neat and adequately stocked