Replace vehicle speed sensor on lexus '92 SC400

My speedometer and odometer are dead. I read that the problem can relate to a dead vehicle speed sensor (VSS). I looked under the engine, under the tranny, and couldn't find where the VSS is located. If the VSS is dead, then shouldn't the check engine light turn on?. For my car, there is no check engine or any light turn on. Can anyone detail show me where to locate the VSS on a '92 lexus sc400. Thanks.