Oh wow, I was just about to make a post about this very same topic. What a coincidence.
Is it the one where you don't hear it at all below like 2500 RPM, but if you push in the pedal from 3k upwards you hear that "whrrrrrrrrrrrrrrrrrrrrrrrrrrr" sound?
If so, I had that exact same sound for almost exactly the same rev range and exactly the same way on my 90 Legacy FWD. Never figured out what it was.
If it's the power steering unit, is that bad? It doesn't sound like a GOOD sound, anyway. And it sorta seems like it's robbing power?
I'll try to get a video of the sound tomorrow. I'd show you all the videos I had from the 90 Legacy but the site I had them hosted on went down permanently...