They make some "quickie" repair kits. They are two plastic top hat, with the top cut out, looking pieces. You gook them up with RTV and stuff them up in the air intake holes under the dash. They do work if the cowl isn't that bad. If it is rusted out "bad" you have a BIG welding job [$1500+].
There are always the plastic covers for the outside intake grille too.
FYI I have elimitated mine. I pulled the inside vent assemblies out and made covers to bolt on the large holes. But, my cowl wasn't rusted out. I just didn't want the vents under the dash.
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