Cowl Panel: Removal

Open the front hood.
Remove the front wiper arm assembly.
CAUTION:
Follow the steps below when standing up the wiper arm. Not following the steps may cause contacting of wiper arms and damages of wiper arms.
1. Stand up the driver's side wiper arm.
2. Stand up the passenger's side wiper arm.
Fold the wiper arms in the reverse order.
1. Remove the cap.
2. Remove the nuts, and remove the front wiper arm assembly.
  
  Fig 1: Locating Front Wiper Arm Assembly Nut
  Courtesy of SUBARU OF AMERICA, INC.
Remove the cowl panel side.
1. Detach the pins of the cowl panel side.
2. Remove the cowl panel side from inside the fender panel by pulling it.
  CAUTION: Applying excessive pulling force may damage the cowl panel side. If it is difficult to remove, use a plastic remover or equivalent tool.
  
  Fig 2: Removing Cowl Panel Side
  Courtesy of SUBARU OF AMERICA, INC.
Remove the cowl panel.
1. Remove clips (A).
2. Push the claw of the clip (B) from both sides to remove it.
  CAUTION:
  - Before removing the cowl panel, use a air blower and nylon brush to sweep gravel from the lower area of the front side of the glass.
  - When removing the clip (B), push the claw of the clip from both sides. Be careful because the clip can be damaged if you pull unnecessarily hard on them.
    
    Fig 3: Pushing Claw Of Clip From Both Sides
    Courtesy of SUBARU OF AMERICA, INC.
3. Disconnect the washer hose.
  
  Fig 4: Disconnecting Washer Hose
  Courtesy of SUBARU OF AMERICA, INC.