I just did a quick 'drain & refill'. My xB is at 72127 miles, auto trans. According to the Service Guide, there's no need to replace the ATF under normal driving conditions. It also says in the ATF dispstick. But I was curious to see what it look like after all this mileage. I'm planning to send a sample ATF to Blackstone Labs (not affiliated) for analysis. It costs about $20 to have it analyzed. I'll post the report when I get it back.
Tools I used
10mm Hex Wrench
Empty 5qt Oil jug (container)
Paper towels
Funnel whit a the spout small enough to fit the ATF Dip Stick hole
Parts :
ATF Type T-IV - $4.83 at the dealership

Drain Plug Gasket (Washer) - $1.50 at the dealership (picture of the used one)
1. Locate the Transmission Drain Plug, right underneat the auto trans oil pan. It is at the opposite side of the Engine Oil drain plug.

2. Removed the drain plug with the Hex wrench. Removed the gasket as well.
3. Let the ATF drained into the empty 5qt. jug. It helps to use a funnel into the jug to catch all the ATF Fluid. When it was done, it drained close to 3 qts. According to the service manual, the ATF Drain & Refill called for 3.1 US qt.
4. Installed a new gasket and the drain plug. According to Service Manual, the drain plug torque is 36 ft. lbs.
5. Remove ATF dispstick. This one had a reddish colored handle. And place the funnel.
6. I first poured 2.5 qts. Started the car. Let the engine warmed up to running temperature (about 180 degrees in mine) and moved the shift lever from P to L then back to P again.
7. Wiped the ATF dip stick clean and inserted it back to the pipe. Took it out and checked if the level is at the hot position.
8. Left the car running and poured some more ATF fluid until it reached the right level.

9. Put back the ATF dispstick, inspect for leaks underneat then cleaned up. Will dispose the old ATF at my town's Recycling depot.
Here's a comparison of the old and new ATF.
Note : According to the Service Manual, the ATF Dry fill called for 7.2 US qt. If I understand this correctly, I only replaced about 44% of the ATF Fluid. I guess I have to drain and refill it again soon.