The cabin filter is located behind the glove box. Two filters are stacked on top of each other behind a cover held on by two plastic clips. Here is a photo procedure. Curiously, the parts tend to be cheaper at a Lexus dealership, since they've had the cabin filters since the 100 series was introduced, and Toyota, which is mechanically identical, didn't introduce the cabin filter until the 2005 model year (or so I'm told). Easy job.
http://forum.ih8mud.com/100-series-cruisers/39995-lx470-cabin-air-filter-replacement-diy.html
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