Here's your first five that someone else wrote (at their site):
http://manofthehouse.com/style-grooming/aging/5-rules-office-bathroom-etiquette#comments
And here's my take as well for 10 total:
There's room for a few more for a 'top ten.'
#6. If there are 3 stalls with modesty panels, don't make a stranger or coworker uncomfortable by taking the middle one. Take a side stall. Let's face it, two's a crowd and three's forced company so we can live with that. Create a buffer zone. Same with empty stalls, mitigate last night's shrimp, lobster, and bean casserole by 'space.'
#7. I may burp, barf, or flatulate, so you may want to talk to your sweet pumpkin outside the restroom. And yes, I know it stinks in here, so comments about it irritate me.
#8. For those unisex bathrooms: girls, take care of your feminine problems completely, a guy is possibly coming in next and may call 911-hazmat so don't leave unflushed (if flushable) feminine napkins OR dispose of them in the provided containers. I don't shop that aisle, but it seems as if most are now flushable.
#9. The bathroom isn't your personal smoking room. Keep it outside or in approved places. Same with that stupid 'tobacco spit.' I don't need to see spewed and chewed tobacco leaves all over the potty, urinal, or bathroom floor. Don't be a bubba.
#10. If there's some air freshener provided as a convenience, spray it! You're not rich, and even if you are, UR-POO-STINKS-2. And don't forget to wash up as soon as you're done, you'll undoubtedly touch something. If we know you and even shake hands and you're 'wet,' we'll wonder what it was.