Answer
I say, and with God's success: 1. Entering the restroom with the left foot; this is because the right is to be honored; and among the honors of the right is to begin with it in all good deeds, whether it be with the hand or the foot, and to delay the right in all disliked actions. The restroom is an impure place attended by the devil due to the abandonment of the remembrance of God therein, so one should delay the right foot when entering and advance the left. 2. To say the name of God before entering; as the Prophet (peace be upon him) said: "The barrier between the eyes of the jinn and the private parts of the children of Adam, when one of them enters the restroom, is to say: In the name of Allah," as mentioned in Sunan al-Tirmidhi 2/503, Sunan Ibn Majah 1/109, and Al-Mu'jam Al-Awsat 3/67. 3. Seeking refuge with Allah from the devil; because he attends the restrooms, by saying: "O Allah, I seek refuge with You from the male and female devils"; as Anas (may Allah be pleased with him) said: "When the Prophet (peace be upon him) entered the restroom, he would say: O Allah, I seek refuge with You from the male and female devils," as found in Sahih al-Bukhari 1/66 and Sahih Muslim 1/283. 4. Cleaning oneself with the left hand; it is not permissible to clean oneself with the right hand except in necessity; as narrated from Abu Qatadah al-Ansari (may Allah be pleased with him) that he said: "When one of you drinks, let him not breathe into the vessel, and when he goes to the restroom, let him not touch his private parts with his right hand, nor clean himself with his right hand," as found in Sahih al-Bukhari 1/69, 5/2133, and Sahih Muslim 1/225. 5. Exiting the restroom with the right foot; because it is a release from what is disliked and the presence of the devil, so it is a blessing, thus the right is more deserving. 6. To say upon exiting the restroom: "Forgiveness is Yours"; as Aisha (may Allah be pleased with her) said: "When the Prophet (peace be upon him) would exit the restroom, he would say: Forgiveness is Yours," as found in Sunan al-Tirmidhi 1/12, Sunan Abu Dawood 1/55, Sunan Ibn Majah 1/110, and in Al-Mustadrak 1/261, and it was authenticated. 7. Not to speak in the restroom, for speaking while cleaning oneself is disliked; because the angels withdraw from him in this state hoping that he does not speak, and if he speaks, it burdens them; because they then return to him to write and are harmed by the foul odor, which is a reason to neglect honoring them, thus it is disliked; as Ibn Umar (may Allah be pleased with him) reported that the Prophet (peace be upon him) said: "Beware of undressing, for with you is one who does not leave you except at the time of relieving oneself, and when a man has relations with his family, honor them and be kind to them," as found in Sunan al-Tirmidhi 5:112. 8. To avoid facing the Qibla or turning one's back to it; for this action is prohibited whether in the desert or in buildings; as narrated by al-Bukhari in his Sahih from Abu Ayyub al-Ansari (may Allah be pleased with him) that he said: "When you go to relieve yourselves, do not face the Qibla nor turn your back to it, but rather face east or west," and he did not differentiate between open spaces and buildings. 9. Covering the private parts while cleaning oneself; a Muslim should cover himself as much as possible while cleaning himself so that people do not see his private parts, and if he cannot find a secluded place, he should leave it; because exposing the private parts is prohibited, and cleaning oneself is commanded, and the prohibition takes precedence over the command; as Jabir (may Allah be pleased with him) said: "The Prophet (peace be upon him) would go away until no one could see him when he wanted to relieve himself," as found in Sunan Abu Dawood 1/47, Sunan Ibn Majah 1/121, and Sunan al-Darimi 1/23, and Allah knows best.