After reading up a bit more on the Subaru bulletins I have...
a slow flash means 10, and a quick flash means 1. three slow flashes 3x10=30 and two slow flashes 2x1=2 30+2 = code 32.
According to this chart I guess its vehicle speed sensor 1
*note that this chart is for phase 2 4eat, where there is no power light and instead a ATF light. Im not sure if the ATF light will flash many short flashes, or a combination of short and long just like the power light. Chances are it applys to both phase 1 and phase 2