For any others that hit this topic in a search you can find the information with pictures in the Technical Service Information Bulletin.pdf (TSIB) beginning on page 104 listed under "AIR CONDITIONING EVAPORATOR ODOR" .
The PDF download is located in the forum sticky "1997 Es300 Factory Owners Manual".
It also covers Models: ’92–96 ES 300, ’93–’94 LS 400, All GS 300, SC 300/400, LX 450.
http://us.lexusownersclub.com/forums/index...showtopic=26428
"Cabin air-filter replacement"