Spanish · Pronunciation Guide
el BAH-nyoh — the ñ is one fused sound, and dropping the tilde changes the word.
Two syllables, BA-ño, beat on the first, as the default rule prescribes for a vowel-final word. The ñ counts as one consonant for syllable division. The plural "baños" keeps it, and the verb "bañarse" moves the beat to ÑAR because of its r ending.
Listen: el baño
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El baño está al fondo.
The bathroom is at the back.
Listen: El baño está al fondo.
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"El baño está al fondo" uses "al", the compulsory contraction of a plus el. "Fondo" is stressed FON-do with a d softened by the n before it. Say "está al" and the á merges with the a of the contraction into one longer vowel.
Split the ñ into "BAN-yo" and you have two sounds where one belongs — say the middle of English "canyon" and freeze there. Writing it without the tilde gives "bano", which is not a word, though the near-miss "baño" versus "año" shows how much the tilde carries. The b also wants popping when Spanish keeps the lips loose.