Kick panels are in front of the front doors in vehicles, below the dash, near the floor. They are an interior feature usually used hold radio speakers.
Music is best heard when equal amounts of music are heard from both ears. This requires two speakers equal distance apart. This is extremely hard to duplicate in a vehicle because of where passengers sit. The kick panel position offers a relatively close duplication.
This location allows the speakers to angle directly towards the listener's ears, allowing passengers to hear better and clearer sound. Speakers installed in kick panels are typically after-market installations. Most cars do not come equipped with a speaker system installed in this location.
The problem with speakers in the kick panel is they are prone to damage from a passenger's feet. If speakers are in this position it's vital for passengers to take care not to damage them, especially when getting in or out of the vehicle.