1) Make sure the car key is in the ignition.
2) Turn the ignition switch to the "ON" position.
3) Press and hold the "S" button on the keyless entry remote for at least 10 seconds.
4) Release the "S" button.
5) Turn the ignition switch to the "ACC" position.
6) Wait for the immobilizer indicator light on the dashboard to turn off.
7) Turn the ignition switch to the "ON" position.
If the immobilizer light does not turn off, you may need to repeat steps 3-7. If the immobilizer light still does not turn off, you may need to take your vehicle to a Subaru dealer for further assistance.