it's right in the center of the rear seat bottom. the harness runs along the tunnel forward to the center console.

 

ok thanks, you did this on your car(removed the airbag's and components?) ? what wheels are you guys running and with what hubs/quick releases etc and how do you like them? thanks again 12aine

 

Yes when I swapped steering wheels I removed the following:

OEM steering wheel
OEM drivers airbag
OEM passenger airbag
OEM airbag ECU unit
OEM spiral cable assembly (under the driver-side airbag)
Airbag ECU to dash harness

There's one more part - the steering column to dash harness. I didn't remove this - but I rewired it so that I can use the aftermarket horn as well as keep my cruise control.

For steering I have the fakie Bride wheel (it's actually lasting long, feels pretty good too if you ask me). I went with a Momo hub over a generic one, and I forgot the name of the quick release; it's pull-to-release type, but unlike the NRG units (2.5" thick!!!!) This one is only about 1/2" thick so the position of the steering wheel isn't that different from OEM.