http://my6thgen.org/f278/how-disassemble-center-console-221/
The heated front seats are an optional extra on the 1999 Subaru Forester. If you have them, the switches should be on the center console (between the driver seat and the passenger seat) just behind the gear shift lever. There should be two switches - one for the driver's seat and one for the passenger's seat. The switches each have 3 settings - off, lo, and hi.
Flasher relay is located in the center console under the radio. You will have to disassemble the console in order to gain access to it.
Under The center console towards the front, close to firewall..
My 2008 Impreza Outback Sport has one. It's in the center console, at the bottom.
Stand at the front of the car with the hood open and have a helper press the center of the steering wheel repeatedly. You'll find it.
in the dash air box between the firewall and center console.
If it has one it's in the center console along with an extra 12 volt outlet.
You can pop the switch panel out of the center console and unplug either or both of the switches to disable the seat warmer.
You should start from the center by the radio. then there will be screws in you arm console. remove the shift handle this is also held on by a screw probably on the bottom. lift from the rear of the console so you can tell if you still have screws in other places.
Under the center of the dash, in front of the console, mounted on the firewall. This one flasher controls the hazard lights and turn signals.
Front seating area, center, under dash, front of console, mounted on firewall.