All, i just installed the heated morrors on my 2006 Baja and they work great.
I followed the instructions in another thread, but had to do some hunting to find the part numbers, so I thought I would share them here:
Heated Mirror Driver's (Left): 91031AE99ANN
Heated Mirror Passenger's (Right): 91031AE98ANN
Mirror Switch (with heat): 83061AE04A
All parts can be bought at subarupartsforyou.com so you can order it all in one shot. No need to visit your dealer. The install is real easy, with direct replacement of existing mirrors and switch assembly.
Now I have my Atlantic Blue Pearl powered (non-heat) mirrors for sale. Let me know if you are interested. I listed them in the for-sale area of the forum.