From underneath the car, passenger side. Remove the metal dust shield and you'll see the starter on the engine wall.
Be careful of the tight squeeze... you'll be busting knuckles on the firewall. You'll need a 14 mm socket wrench. A "breaker bar" will assist you in getting the bolts started.
I know because... dear hubby is outside working on removing my son's 2000 Kia Sephia's starter as I type. Since he's busted his knuckles a couple of times... I "know" he's getting the job done right. ;) absolutely not from underneathe the car , remove the air intake box and tube on the drivers side you can then acess the two 14mm bolst on the starter losen and remove, then remove the intake manifold support bracket closer to the passsenger side losen the lower starter bolt, tyhen hold the starter with one hand and losen the bolt all the way , do the opposite to instll