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On the upper steering wheel cowling. I'm surprised at how clearly I can be heard at the other end. Maybe the gauge assembly baffles the wind and other sounds.
I just cut a notch into the back of the cowling and ran the wire back to the BT head unit.
I found out that there is plenty of noise around the dash area. The best location I found was to just clip the mic on the drivers sun visor. The closer it is to you the better they will here you. As long as am not on VTEC they can hear me, roof up or down.