This comedian is a divorced father of two daughters, and as he tells it kids don't give much warning when they need to use the bathroom.
That kind of puts Louis CK in a spot because he cannot take his daughters into the women's bathroom, so he has to take them with him to the men's bathroom.
This is the humorous tale of trying to shield his daughters from the sights and sounds of a men's bathroom. But the reality is, he's come to the conclusion that they don't care.