To paraphrase that old familiar adage, one shouldn't use the bathroom where one wishes to eat. But you'd never know that statement to be true after stepping inside the Magic Restroom Café in the City of Industry, California. Inspired by similar restaurants located in Taiwan, the Magic Restroom Café utilizes toilet bowls for seats, urinals and shower heads for decor, and more miniature toilet bowls for plates. (We can only hope that the restaurant's bathrooms look like well-furnished dining areas). READ: U.S. Restaurants That Serve Up Insects and Reptiles The cafe is set to officially open at the end of October, but its soft opening (which began on October 12) is already drawing locals wanting to sample Taiwanese favorites such as pork with rice, noodle soups and curries. And, of course, patrons can order chocolate ice cream for dessert. It's a gross concept, for sure, but diners with open minds and great senses of humor might get a kick out of the Magic Restroom Café. Check out another photo below, then let us know how you feel in our poll at the bottom.