Simplified: Crash. (No Airbag.) Get Crushed by the Seatbelt and items. Crash. (Airbag.) Protected from items and bashing your head.
Advanced: I don't have the time. Sorry. But I'll edit when I do.
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Some Seat Covers come with a cutout for airbags, so it makes no difference. if you go to www.seatcoverset.com and search your car you will find different configurations with and without airbag cutoutNoNO Section 2-45 subaru foresters owners manual WARNING Do not put any kind of cover or clothes over either front seat back. It could prevent proper deployment of SRS SIDE AIRBAG, reducing maximum protection to the front seat's occupant.
Sensors are located under the floor mats at the front edges of the seats when they are fully to the rear. There is a box type reinforcment that runs from side to side in the floor. The fronts of the seats arebolted to this frame member. The sensors are bolted to a mounting panel that is bolted to this frame member near to the doors. Easiest way in is to remove the seats. Pull the trim panels at the bottom of the door frame out. Lift the carpeting and padding and there they are.