well.............the right way is to remove the heat shield. drill the hole. weld the backing plate with a nut welded onto it. reinstall the heat shield.
failing that, you could do essentially the same thing from the inside.
make a plate with a hole in it large enough for the seatbelt mounting bolt, and a nut threaded the same welded onto it.
undo the heat shield retaining hardware so you can move it around the torque tube a bit.
stuff a piece of steel between the heat shield and the tunnel to prevent you from drilling through the heat shield
drill from the inside of the car, where you want the bolt to go, making the hole large enough for the nut to fit through
weld the plate to the inside in the location you just drilled, with the nut in the tunnel on the underside of the car.
done
94 Midnight Metallic Blue Cab Porsche 968 w/deviating cashmere/black interior and WAY too many mods to list - thanks to eric for creating
www.968forums.com
"It isn't nearly as expensive to do it right as it is to do it wrong."