A lot of people with NA Miata's reuse the factor seat belt mounting locations. I did this too, but with my NB the seat belt clip is on the OE seat itself. So that just means we need to drill 3 holes instead of 2. For my harness I got a G-force 6 point, pull down harness. The shoulder straps are wrapped to the hard dog harness bar that I have installed.
You have to drill two holes on the floor for the anti-submarine belt and one on the trans tunnel for the right side lap strap. hehe, lap strap.
For my harness i got a set of the quick release tabs that replace the standard bolt on pieces. This allowed me to just put in eye bolts to clip the harness too. This makes it easy to put in and out. For the factory seat belt hole I got an eye bolt with a 7/16-20 thread on it. This would work but it ended up colliding with my seat, which was a bummer. I have ended up just bolting the left lap strap in and not using the eye bolt. The other three are 5/16 threading. If I got any larger, then the eye portion runs into the bottom of my seat.
Now for the most important part of putting in a harness. THE BACKING PLATES! Some people on the forums say just use large washers to distribute the load. Well I am trusting my life to this thing and I definitely don't want a mount tearing through the sheet metal. So each of the three smaller eye's has a backing plate from 1/4" steel. I made them as large as the space would allow for a decent amount of load distribution.
I used Nylock nuts to hold them all in place. Tighten them all down and you are ready to go!