View attachment 347007
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They are marked on the park maps for guests with disabilities. I circled the icon and 2 of the locations on the PDF of the MK map.
You can pick up the maps at the parks with the other maps or download them here: https://disneyworld.disney.go.com/guest-services/guests-with-disabilities/
Also, on the non-map sided of the "Guides for Guests with Disabilities" at that link, they list the companion restroom locations.
So for MK:
QUOTE
Restrooms and Companion Restrooms
Restrooms at the Theme Parks, designated by <symbol>, offer facilities designed for access by Guests with
mobility disabilities. Companion-assisted restroom facilities, designated by <symbol>, are also available at
various locations in each Theme Park. Theme Park First Aid locations, designated by <symbol>, have facilities
with additional space and privacy for individuals who may need assistance from a member of their
party with their personal care needs.
Companion Restrooms are located at:
• First Aid, Main Street, U.S.A.®
• Near City Hall, Main Street, U.S.A.
•Pirates of the Caribbean®, Adventureland®
•Splash Mountain®, Frontierland®
•Near “it’s a small world”®, Fantasyland®
•Near Pinocchio Village Haus, Fantasyland
•Near Gaston’s Tavern, Fantasyland
•Near Casey Jr. Splash ‘N’ Soak Station, Fantasyland
•Space Mountain®, Tomorrowland®
END QUOTE