Directions for erasing memory on SRS light
1st you need to either buy or make the "SCS Service Connector." I used a speaker harness for and older Honda which you can buy at a local stereo shop such as Circuit City or Best Buy, and cut the wires and looped them together. You can also use a paperclip but that will make it a little more difficult because you have to connect it and disconnect it a few times quickly.

2nd you need to find the MES (Memory Erase Signal) connector which is pictured below: (Click to enlarge)
MES Plug in Fuse box.


SCS Plug



It is a yellow connector with two wires in it that is plugged into the fuse box, unplug it and pull it down. Once you have done that you can begin the process of erasing the memory. NOTE: This will only reset your SRS System if what caused it to trigger has been fixed, Ex: turning the ignition on with any SRS Plugs disconnected, such as pulling your seat out.

1st step in erasing the memory is to turn the ignition off and connect the SCS Service connector to the MES Plug,

2nd Turn Ignition on. SRS indicator light will come on for about 6 seconds then go off.

3rd Disconnect SCS service connector for MES connector within 4 seconds after SRS indicator light goes off. SRS indicator light will come on again.

4th Reconnect SCS service connector the MES connector within 4 seconds after SRS light comes on. SRS indicator light will go off.

5th Disconnect SCS service connector from MES connector within 4 seconds. SRS indicator light will indicate that memory is erased by blinking 2 times.

6th Turn ignition off, and wait 10 seconds. Start vehicle like normal and light should come on and go out like normal. You have reset your SRS light, congrats.

If it does not work the first time try it again, the timing has to be perfect. My first time it took me 3 attempts before it worked, but it did work.

(quoted from http://www.teamdelsol.com)