Located below Air intake filter housing and some wiring harnesses against the engine. After you remove the air filter housing and intake tube (removing battery 1st will help access), follow the positive battery cable to the starter coil.
Disconnect positive Battery lead from coil.
Remove the 2 bolts attaching the starter (15mm and 17mm).
Remove starter carefully to avoid damaging wiring
To install - follow reverse order
Be careful not to pinch any wires under mounting flange before tightening bolts. I had the engine mount sensor wire get pinched and it took out my ECM module.