The steering lock is directly underneath your steering wheel/column. It is a silver box with a sticker on it(the sticker will have a bunch of letter "E's" on it.) The first picture on this thread is what it will look like when you are laying in your floorboard looking up at the column.
http://www.the370z.com/diy-section-d...ix-w-pics.html
Once you hit that a few times while pressing the Start/Button, you should here the lock retract and the car will go into "ACC" mode.