TImely question... I just had the SparkPlugs replaced in my 2006 Baja turbo about 5 hours ago at the dealership.
The plugs themselves are NGK "ILFR6B" and they are about $15 each. DONT skimp and get something cheap!
The reason I had the dealership do the work is because I was told that the intercooler and an engine-mount must be removed and the engine slightly jacked-up to gain access to one of the plugs. This is more than I can do in my dirt driveway.
To more specifically answer your question.... there plugs are located on the sides of the engine. (in the cylinder-head like all other engines) There are s 2 plugs on each side of the engine.
Source: Personal experience