Subaru 2004 Legacy - Manual (Page 178)

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Instruments and controls
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The indicator light located on the switch will come on
when the outside mirror defogger heater in operation.
To turn it off, push the switch again.
Tilt steering wheel
Do not adjust the steering wheel tilt position
while driving. This may cause loss of vehicle
control and result in personal injury.
1. Adjust the seat position. Refer to the “Front seats”
section (chapter 1).
2. Pull the tilt lock lever down.
3. Move the steering wheel to the desired level.
4. Push the lever up to lock the steering wheel in
HS3043BA