Thanks SauceboxIf you have them, it's all behind the glove box. Two screws at the bottom, then work the glove box off. Remove another black plastic panel (two connectors back there), and you'll see the front of the air box. If you have them (there are two), there will be a snap in door.
I don't know when LCs got them.
Got it ticoman - thanksI just did my retofit last month. A word of caution. When you cut into the air box on the outer side(right hand side) cut a bit on the inside of the existing line or you will cut through the tabs on the outside of the box. I used a dremil tool to start with, then a hacksaw blade to finish. All told, about an hour.
Thanks Newbielx470The parts I used for retrofitting (cabin filter cover opening didn't exist on my stock 07 LC):
88568-60010 x 2 filters (but Amazon Denso ones probably the same)
88891-60040 cooler cover
88891-60060 slot door
Even back in the early 2000's, wasn't every Corolla/Camry equipped with cabin filters? No idea why Toyota cheaped out on it