If one uses the bathroom during Pesukei D’zimrah one should say the beracha of Asher Yatzar as soon as possible, between Perakim (paragraphs) of Pesukei D’zimrah. {Although there is no time limit on how long after using the bathroom one may say the beracha; if one will need to use the bathroom again before having said the beracha, one will have lost the opportunity to say the beracha.} Shulchan Aruch w/Mishnah Berurah 51:4, see Biur Halacha
However, many Poskim disagree. The Chayei Odom, Igros Moshe and others rule that one should wait to make the beracha until after Shmona Esrei. While The Kaf Hachiam, Kitzur Shulchan Aruch, and others rule that one should make the beracha after Yishtabach. Chayei Odom 20:3, Igros Moshe OC4:14, Kaf Hachaim 51:28, 53:7, Kitzur Shulchan Aruch 14:1, Piskei Tshuvos 51:12
In any event, if one knows that it is likely that one will need the use of the bathroom again before Yishtabach or that one is likely to forget to make the beracha later on, one should follow the psak of the Mishnah Berurah (in 1081 above) and say the beracha during Pesukei D’zimrah. Chayei Odom 20:3, Igros Moshe OC4:14, Kaf Hachaim 51:28, 53:7, Kitzur Shulchan Aruch 14:1, Piskei Tshuvos 51:12
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