Except For Outback Model

Disconnect the ground cable from battery.
Remove the front fog light cover (A).

Fig 1: Removing Front Fog Light Cover
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Disengage the two clips, and then turn over the lower mud guard.

Fig 2: Disengaging Two Clips
Courtesy of SUBARU OF AMERICA, INC.
Disconnect the harness connector.
Remove the mounting bolts, and then detach the fog light assembly by pulling it.

Fig 3: Removing Mounting Bolts

Courtesy of SUBARU OF AMERICA, INC.