My criteria revolve around:
1. general aesthetics, art, ornamentation etc.
If I like it, it rates better.
2. physical environment (size, natural light)
I prefer a loo with space, but not necessarily too much, and with natural light. I will also note whether or not they offer disabled loos...
3. hand drying options
Listed from worst to best, as judged by me: old-school wussy do-nothing air dryers, paper towels, new massage-your-flesh hand dryers, looped cotton drying rolls, individual flannels
4. soap (generic, commercially-dispensed through to 'designer' soaps)
I like the generic ones least (but those foam ones are not bad), surprisingly I like the 'designer' soaps best. isn't that odd!
5. water (separate or combined hot/cold taps, pressure, temperature)
This isn't a big issue, unless it's bad - for instance, boiling hot water from a single tap. I prefer a combined tap, because I can control the temperature, and water that's hot but not blister-the-skin hot...
6. loo paper
Softer, domestic product wins over those larger, rougher commercial rolls.
7. other criteria
I'll note other features, which may not affect my 'rating' of a loo - such as whether there is disabled access, whether it was clean/tidy, etc.
One final point: most cafe loos in Auckland seem to be unisex. Sometimes, they are not. In those cases, I'll be talking about 'the ladies', unless otherwise specified.