We just bought a 2012 Subaru Forester. We spent the weekend preparing it for towing. This is how we did it. While there is an OEM hitch, we went the etrailer route.
**********
Code*** Item*** Quantity*** Price/Ea.*** Total
13147
** Curt Trailer Hitch Receiver - Custom Fit - Class III - 2"*** 1*** $143.95*** $143.95
118467
** T-One Vehicle Wiring Harness with 4 Pole Trailer Connector - Subaru Forester and Outback Wagon*** 1*** $34.95*** $34.95
30717
*** Adapter 4 Pole to 7 Pole Vehicle End Trailer Connector*** 1*** $16.95*** $16.95
PK12711U
*** Mounting Bracket for Pollak 7-Pole, RV-Style Trailer Connector - Vehicle End*** 1*** $3.49*** $3.49
10-2-1
*** Jacketed 2 Wire, 10 Gauge, Brake Wire - per Foot*** 30*** $1.00*** $30.00
12-1-1
*** 12 Gauge Black Primary Wire - per foot*** 20*** $0.35*** $7.00
9506P
*** In-Line Circuit Breaker - 20 Amp - Perpendicular Mount Bracket*** 1*** $3.39*** $3.39
38630
*** 30 amp. In-Line Circuit Breaker - Perpendicular Mount Bracket*** 1*** $3.39*** $3.39
459075-1
*** Wire Loom, 1/2" Diameter (per Foot)*** 20*** $0.34*** $6.80
Total:*** $249.92
Etrailer provides very good instructions and a video on how to install the hitch. For an older vehicle that is most likely the best approach. Having a new vehicle where nothing is rusty or aged, we chose to remove the mufflers and the rear bumper to gain access to the mounting points. For this approach the OEM hitch installation instructions are useful in removing the bumper.
http://subaruonlineparts.com/pdf/L101SSC000.pd