Newsday from New York, New York • 202

BARNEYS NEW YORK, 106 Seveatk Am. Walking into Barneys ladies room (pictured on the cover) is like entering a Parisian salon. Painted courtesans preen in mirrors on the walls, next to bottles of French perfume. The ceiling is painted sky blue. The banquettes are upholstered in tulted leather.

And a silvery curtain flanks the entry way. THE ROYALTON HOTEL, 44 W. 44tfl St Philippe Starck the French maverick master of design has found a way to put a new twist on an ancient concept In the mensvroomof the hotel (above), hejcreoted a waterfall that cascades down a sheet of stainless steel and serves as a urinal. A black oval fountain doubles as a sink and completes the surreal picture. CENTURY PARAMOUNT HOTEL, 235 W.

46th St How do you top the urinal as waterfall? The highlight of Stardsb latest bathrooms are stainless-steel sinks, etched with swirling feathers and They are the work of P. Sabatti, the art- 'v ityn s' THE WALDORF ASTORIA, Park Avmw and 50th Straat You could take a sponge bath in the bathrooms at the Wed-dorf. Each toilet and sink is ensconced in a separate room, and there are plenty of bath accessories around. The lounge In the ladies' room is biggerthan many. studio apartments and features a fireplace and a crystal chan delier.There's even a stair-.