This writeup by member bashfulbernie is for the later model SG Foresters that use separate high and low beam bulbs, but it should work fine for the earlier SGs with dual-beam H4 bulbs and for SF Foresters. Applicability to SH Foresters is uncertain.
http://www.subaruforester.org/vbulletin/f85/leds-series-lowbeams-drl-75516/
http://www.subaruforester.org/vbulletin/f85/leds-series-lowbeams-drl-75516/