It is recommended that a person cover his head when entering the restroom as an acknowledgment of his own imperfections, and enter with the left foot before the right to distinguish between entering the restroom and entering the mosque. He should seek refuge in Allah سبحانه وتعالى from the accursed devil, as the devil is most likely to trouble a person when they are alone. Upon leaving the restroom, he should step out with his right foot before his left.
Commentary #2