WARNING: This page is about a different car, the 2001 Subaru Outback and 2001 Subaru Legacy. However, it is still accessible from the selected car via links, so may be relevant.
Remove two clips and lower the mudguard.
Fig 1: Removing Front Fog Light Assembly Clips (Except Outback)
Disconnect harness connector.
Remove mounting bolts, and then detach fog light assembly.
Fig 2: Detaching Fog Light Assembly (Except Outback)