Subaru LEGACY 2004 Service Manual page 583

Steering Gearbox [RHD Model]
POWER ASSISTED SYSTEM (POWER STEERING)
3) If the steering wheel spokes are not horizontal
when wheels are set in the straight ahead position,
or error is more than 5° on the periphery of steering
wheel, correctly re-install the steering wheel.
(1)
PS-00513
(1) Within 5°
4) If the steering wheel spokes are not horizontal
with vehicle set in the straight ahead position after
this adjustment, correct it by turning the right and
left tie-rods in the opposite direction each other by
the same angle.
PS-64