I don't know about most of you but I had no idea my car had a
cabin air filter. I just so happened to be recording an oil change in
my maintenance log when I noticed that Ford recommended that the cabin
air filter be changed every 12 months. After a lot of Googling I was
a little perplexed on where the cabin air filter went. After a quick
call to the local Ford dealership it was cleared up. The install is
extremely easy and something I would highly recommend doing very
often; especially when you see the last picture in the blog. After
exactly 12 months my filter was nasty. It had a collection of bugs,
dried dead plant life and other nasties in it.
Here are links to some of the popular cabin air filters that we carry.
2005-09 Mustang Cabin Air Filter - part# LRS-800022P
1999-02 GM Truck and SUV Cabin Air Filter - part# CTP-800077P2
1997-03 Ford F-Series and 97-02 Expedition - part# FTP-800074P
Tools Needed :
Philips screwdriver
Install:
1.You will need to start by removing the two push pins located on the cowl vent cover. These are shown in the picture below. You can use the philips screwdriver to back out the screw in the middle of the push pin. Some times these can be easier to "pinch" the underside and pry up on the top. 
2. Once the push pins are removed you can now gently pull up on the cowl section. In the picture below you can see the location of the filter once the panel is pulled up. To remove the panel I pulled up and away from the firewall.

3. You now have access to the filter and the case/frame to it. The case is removed by pulling it up and away from the firewall. In the picture below you will notice the feet at the bottom of th case that secure it in place. You will also notice all the nasties located in the filter.

4. Once you have the filter out you can wipe off the case and install the new filter. On the new filter you will notice that the top of it will show you which direction it needs to be installed (see picture below). The air flow arrows need to point toward the cabin/firewall.

5. When putting the filter into the case you will notice the left and right hand side of the case have two flanges ( seen in picture below). These flanges need to go in between the fins on the air filter. They keep the air filter stretched out and held in place. This is very import to do. If not done correctly it will cause you to have open gaps in the case or worse could cause the filter to blow through the case.

6. Reverse the step to reinstall and then set back and enjoy clean air again.
Overall, the installation was a breeze. I had it all done in about five minutes.... the wife never knew I was in the garage working on my car! I was amazed at how dirty the filter was after only 12 months. I would rate this as a must buy for all you S197 guys.