Tiles should be installed under a toilet, not around it. To tile in a toilet area, start by shutting off the water supply and flushing all water out of the toilet. Remove the toilet and the wax seal ring (you will need to replace the wax ring with a new one). Once the floor is properly cleaned and prepared, dry lay the tile, leaving a 1/4” gap around the drainage pipe at most. Measure and make any necessary cuts before applying thinset and laying all the tiles the room. Grout the tiles and allow the whole floor to dry before reinstalling the toilet with a new wax ring. Connect the water supply to the toilet, and enjoy your newly tiled floor!