I have helped 3 others do their Emergency Brake Relocation and finally did it to my own car.

The reason so many do this modification is to allow 18" diameter wheels to fit on the rear. 

When the car comes from the factory, the E-brake pulley assembly protrudes out and will rub

on all 18" diameter wheels and even some aftermarket 19" diameter wheels.

To start with, you must remove both rear wheels and the aluminum pan.

Below is a picture of the passenger side  E-brake.

Here is a picture of the driver's side e-brake. 

You can see how the cable comes in at 90 degrees, goes around the pulley

and hooks onto the e-brake lever.

Below you can see where the e-brake cables run.

Using a pair of pliers, you can grab and pull the steel ferrule to disengage the cable from the lever arm.

Once the e-brake cable has been released, you can unclip the ABS wire which is connected

alongside the cable.  Next remove the 2 allen head bolts which attach the pulley arm assembly to the caliper.

Using the same 2 allen head bolts, attach the relocation blocks.  The blocks are stamped

with a "L" and "R" for obvious reasons.

This is where it can get a bit confusing.  Release the lever arm spring from the driver's side and

remove the center bolt from the lever arm.  Do the same on the passenger side.  The lever arm from

the driver's side gets flipped and bolted to the passenger side caliper and visa versa.

The springs do NOT change sides.  As you can see in the picture below, the lever

arm is positioned parallel to the ground.  Attach the spring.

The hole in the block should now line up with the lever arm where the cable will fit through.

Here is a picture of the driver's side.

Follow each e-brake cable and remove the 3 clamps that attach it to the frame.

The e-brake cable on the driver's side will now be routed up and over the

differential and cross over to the passenger side caliper and visa versa.

As you can see in the picture above, the cable gets routed through the triangular frame

and crosses over to the opposing side.  The cable can then be routed down to the adapter

block.

The end of the cable housing must seat into the register on the top side of the block.

Pull the cable down and attach it to the lever arm.

Using some zip ties, lightly secure the ABS wires to the sway bar.

I drilled holes and secured the e-brake cable to the frame with the existing cable clamps.

It took me 1 hour to do by myself.