I had a coworker that used to say that when you have more managers than toilets, something is clearly wrong. It was a rule of thumb in his experience..
Urinals MUST count. Assuming that women's bathrooms have more sit-down toilets than men's, we are biased. It is unfair and sexist to allow female dominated companies more than their fair share of project managers!
Generally, though less toilets in total because you can cram more urinals into the same space. A common small office toilet space has room for three stalls so in the female room that is what you'll find. In the male variant the space of one of the stalls will instead be given to two individual urinals or a small "urinal wall" that comfortably houses two people or you can get three into if people are desperate. Larger rooms offer greater flexibility, but ultimately urinals take less space than stalls so you get more of them.
Of course that doesn't always mean more people going at the same time as some people don't like urinating so close to someone else so the second spot goes unused, and some of us prefer to sit for a no.1 anyway unless in a rush.
