I'll just butt in here. It's behind the air filter, just look between the rear of the air filter housing and the firewall. It is removed from the TOP of the engine, not from underneath. Just loosen it a little and wait 5 minutes, by loosening it you are allowing air in and the oil to drain out of the filter and into the pan. It takes some practice to do this right, to loosen it "just so". Or else get the engine hot and wait 15 minutes or so and it'll usually drain itself.
Removal of the filter shouldn't require removing the air filter if you have the proper "cup" type filter removal tool. If you feel you have to remove the filter, for reasons such as not being able to immediatly obtain the proper tool, then the removel of the air filter involves the 2X10mm nuts over near the valve cover, plus 1X10mm nut that only needs to be loosened over on the drivers side of the air filter housing, plus of course removing the breather hose on top of the air filter.