I thought a picture would be more appropriate than trying to describe it.

The K&N Cai comes with a small cover that is water resistant to keep the filter as dry as posisble (and plus you need to be driving in 1 foot of water to even attempt to suck up water[8D]).

 

Another way to visualize where the filter will be...at least on a K&N Cai is just above and behind the drivers side foglight and below the headlight. If you take drivers headlight out it is within reach. Yes you can get it from underneath car as well.