It's located on the drivers side of the front luggage area under the carpet lining, between the brake servo unit and the headlight. Basically, to get to it you'd need to remove the plastic cowling which sits in the luggage area, then fold back the carpet lining on the drivers side. You'll then see quite a thick wiring loom entering and exiting a black box, which lies under a small cover held in place with a single screw. That black box is the Front End Control Unit (FECU).
THe unit istelf is sealed, no relays involved. Also, don't assume the unit itself is okay, apart from the issue with the horns, nothing else on mine showed any signs of playing up, and no warning messages were displayed or fuses blown. Also just to advise, mine cost £250 + VAT for the part, and half an hour labour.
Just out of interest, the technician at Colchester advised me that he'd recently replaced a FECU which turned off the headlights and operated the wipers all on it's own, so it really is a 'box of tricks'.
Hope that helps.