Put it off for 2 years...As stated earlier it is a PIA, more a tedious art form than science. I found most of my time was on my knees on the floor just outside the door with a small flashlite. Unstated before the 3 screws are T-20. They hold on the front of the cowl under the glove box. There is also a big plastic hook which is invisible until the cowl is out. Take out the three torx screws.

Next the art form: The cowl is retained by the uphostery on the passenger left side and by the rug straight ahead, upslope, under the rear of the cowl. Both these areas must be pried away to free the edges of the plastic cowl. The foot well rug covers a stiff foam sound/heat baffle which is also removed. You hesitate at first to use sufficient hand force required. Nothing broke loosening the carpet/rug.

Now work on the cowl with downward motion. The front will drop down exposing the footwell lite bulb in its connector. Pinch and free the bulb and harness from the connector-not hard. Keep working on the cowl. It will finally come free exposing the bottom of the filter housing with retainers. Once loose you will see a large plastic hook protruding vertically from inside the cowl. You have unhooked it and did not know it.

Look closely at each end of the filter housing and see very small metal clips. Pry off with your finger and save ( I lost one). Now slide the white plastic slide-lock and remove the end cap which will expose the filter. Pull it out. (Mine did not need changing after 24K and 4 years-changed any way)

The filter only slides home in one orientation. Replace end cap and clips (if you still have them). I did have difficulty with the plastic slide-lok. My filter housing end cap needed upward pressure (not much) to allow the slide-lok to engage. Here I needed a 3rd hand. Reinstalling the metal clips does help, but not much. I finally removed the white plastic slide- lok from the original filter and was able to engage.

Reinstalling the cowl appears daunting but is easier than looks. The hook takes care of itself once the struggle with the upholstery/rug is over. Peel both areas back and insert the cowl edges . Fuss until you can see that the 3 t-20s are reasonably aligned at the front . Reconnect the lite and small harness. When you finally get it right the torx can be installed. Again, the word "fuss" is the only f-word I can print . This last task is part art, part Turkish wrestling match. Enjoy

 

I saw a YouTube video and said screw it lol

 

I suppose this begs the question as to why the hvac system wasn't designed with a trap door behind the dash for filter service?

 

I used to think only English sport cars had impossible maintenance in some areas, but after an 87 Audi Coupe (air cleaner) and the C63 cabin filter I have revised my thinking. The filter taken out had one fir tree needle in it and was clean when held to light. I have seen the cabin filter in the threads which was really clogged. Perhaps here the 60-80 inches of rain keeps the dust down. Actually for newbies this is a doable task and not technical at all.You need tenacity and courage after you get the cowl out and consider how to get it back in. I rank it about 3 on a 10 scale. Happpy prying.

 

This is due to the location of the air intake on the passenger side for the HVAC system. Your options are behind the engine somewhere on teh firewall (would probably be a nightmare to access), or behind the glove box. Obviously they could have designed easier access, but it is still in a painful location.

 

Just did mine
25-30 minutes
came out easy 5 minutes

Tricky parts
Slide latch: use 2 hands
Top panel behind kick panel, I just pulled on the kick panel and tucked the top in
Hook, just got everything started then tapped the panel to seat it

Just tight confines and contortioned
On a lift 3-4' would make it easier

Goofy design
My Audi took 5 minutes under the hood with no tools

 

Im going to tackle this shortly.