I'm swapping mine and I can't seem to find where it is...

 

try underneath your steering wheel cover, and the two circle donut looking things behind your front upper grill.

 

When I replaced mine, I didn't touch anything under the actual steering wheel- I just replaced the circular horns under the hood *you can see them through the front grill* and connected them to the wiring that was already there.

 

little round objects that u can see right behind the bumper.

 

Go to the front of the car and put your ear to the Grille. Have somebody honk the horn.
You'll find them for sure after you regain your hearing!

It's a good idea to remove the horn fuse while installing new horns. (Some horn installs
recommend you disconnect the negative battery cable.) Just remove the fuse and you'll
be ok. (That's what I did.) Everybody is correct on the location of the horns.