French · Pronunciation Guide
oo — a single vowel, exactly like the French word "ou" (or). The accent is a spelling device only.
One syllable. As a question word it usually opens the sentence and carries a slightly raised pitch, with the real peak arriving at the end of the question.
Listen: où
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Où sont les toilettes ?
Where's the restroom?
Listen: Où sont les toilettes ?
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"Où sont les toilettes ?" puts the verb before the subject, which is standard in questions of this shape. "Sont" ends in a silent "t", so there is no liaison with "les". "Toilettes" is plural in French — the room is always "les toilettes", never the singular — and the doubled "tt" keeps the vowel before it open.
The accent makes learners expect the vowel to be special; it is a plain "oo". The more common issue is confusing "où" with "ou" in listening, since they are homophones — French relies entirely on context and word order. Also note that "où" can mean "when" in relative clauses: "le jour où je suis arrivé" means the day when I arrived.