If the vehicle is equipped with it, the sensor is located on the steering rack. Under normal conditions it is an open circuit, no electricity flows through it. Under high pressure conditions that may be loading the motor (turning the wheel completely till you hear the pump straining) the switch closes.
The ECM uses this switch to determine if it should raise idle speed to prevent possible stalling caused by the power steering excessively loading the engine. Due to its nature and the fact that it is a normally open circuit, this switch is really optional. Unplugging it will do nothing more then preventing the ECM to raise the idle slightly, but of course I RECOMMEND YOU LEAVE IT PLUGGED IN.
The ECM uses this switch to determine if it should raise idle speed to prevent possible stalling caused by the power steering excessively loading the engine. Due to its nature and the fact that it is a normally open circuit, this switch is really optional. Unplugging it will do nothing more then preventing the ECM to raise the idle slightly, but of course I RECOMMEND YOU LEAVE IT PLUGGED IN.