Women:[1] The above law applies even to women. Even if a woman is completely covered while urinating she may not do so facing the front of a man. She is not to do so even facing [her[2]] small child.[3] Rather she is to go on the side and urinate.[4]
[1] Kama 3:19; Basra 3:5 simply rights “even a woman in front of her small child [is to go to the side]”.
[2] Basra 3:5
[3] Although a woman does not reveal any part of her body when urinating nevertheless she may not do so when facing other men, or even a child, as it is an act of brazenness to urinate literally in front of them. [Kama ibid]
[4] Kama; Basra ibid; Since she is not literally facing them while urinating there is no brazenness involved and it is permitted. [Kama ibid]