On my daughter's 2001 Acura TL at 78,000 ml., the power steering fluid looked black. Thus decided to change. Changed the power steering fluid in 30-45 min.
Steering definitely feels better. For those who may be having sounds coming from sharp turns in and out of the garage, will note a change.
Thanks to Ken4 at: Changing Power Steering Fluid - advice needed - Toyota Forums :: Toyota Nation
, for step by step (with pics) procedure.
Note: Acura TL power steering reservoir is different. There are three pipes attached. The lower of the two in a pair (ID 3/8") is the return. (White arrow on the pic) This is the one that you hook to a 3/8" clear plastic tubing to drain.
Suck enough old fluid to be slight below the lower end of the lower most pipe at the reservoir, so that when you remove this pipe from the reservoir, minimal fluid is spilled. (To conveniently remove this lower pipe first remove the upper). After the two plastic pipes are connected one to the drain and the other temporary stop cock, reattach the upper one back to the reservoir.
As you pull out the black rubber pipe, keep it pointed upwards and attach the plastic tubing.
Take your time in getting things arranged. Power steering fluid will not start coming out of the draining tubing until you move the steering wheel.
As your partner starts turning the wheel lock to lock, and fluid starts gravitating into your container, add clean fluid. Stop rotating the wheel or squashing the drain tube will halt fluid drain to catch up with the clean fluid replacement.
After topping off the reservoir, continue for 3-4 times the lock to lock turning of the wheel. This helps purge the air out of the system as well as level the fluids.
Now go for a short drive and on return, top off again.