Model Without Keyless Access

Disconnect the ground cable from battery.
Remove the steering column cover.
1. Remove the screws by turning the steering wheel to right and left.
  
  Fig 1: Turning Steering Wheel Right And Left
  Courtesy of SUBARU OF AMERICA, INC.
2. Release the claws and remove the steering column lower cover.
  
  Fig 2: Identifying Steering Column Lower Cover And Claws
  Courtesy of SUBARU OF AMERICA, INC.
3. Separate the steering column upper cover and steering upper cover, and remove the steering column upper cover.
  
  Fig 3: Identifying Steering Column Upper Cover Clips
  Courtesy of SUBARU OF AMERICA, INC.
Remove the immobilizer antenna.
CAUTION: Do not apply excessive force to remove the immobilizer antenna and lock. Otherwise they may be broken because those parts are the products made of a plastic.
1. Disconnect the connector and remove the screw.
2. Remove the ignition illumination light and release the claws, then detach the immobilizer antenna.
  
  Fig 4: Disconnecting Immobilizer Antenna Connector
  Courtesy of SUBARU OF AMERICA, INC.