French · Pronunciation Guide
lay twa-LET — the "oi" is a "wa" glide, and the word is always plural in French.
The phrase peaks on -LETTES. The "(f. pl.)" note is important: this noun has no singular in this meaning, so you always ask for "les toilettes", never "la toilette", which would mean grooming or an outfit.
Listen: les toilettes (f. pl.)
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Les toilettes sont au sous-sol.
The restrooms are in the basement.
Listen: Les toilettes sont au sous-sol.
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"Les toilettes sont au sous-sol" uses a plural verb, which follows from the noun being plural-only. "Au sous-sol" contracts "à le", and "sous-sol" is literally "under-floor" with the "s" of "sous" silent: soo-SOL. The hyphenated compound runs together as one unit.
Learners use the singular, asking for "la toilette", which sounds odd and means something else. It is always plural. Phonetically, the "oi" gets split into two vowels and the final "s" gets pronounced. Say "twa" as one glide, then "LET", and leave the plural "s" silent — "les" is what marks the number.