Where is the turn signal flasher located, and what is required to replace it? on 2000 Subaru Outback

I can hear the clicking under the dash near the steering column, but can't locate the flasher.

Asked by for the 2000 Subaru Outback
there should be 2 flashers one for blinkers and one for turn signals i rec you repl both. get parts from parts house and then you can see and repl after you match them up