Swap Aircon HVAC controls from BRZ/GTS to FRS/GT
 

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I don't think you know what you are getting yourself into. It's not a simple panel swap.

http://www.ft86club.com/forums/showthread.php?t=75265

It would be cheaper and easier to sell your car and buy a new one with climate control.

Having done the swap. It not easy at all. Sourcing the Connectors is difficult. You can get them from Toyota, but it is more than the panel is worth ($5 connectors, but the pins with pigtail is $15 each and you need like 30 of these). Finding them from china is an option, but sometime finding the correct pins to use can be a pain. I couldn't find a few of the connectors and had to resort to tapping into the correct wires instead. The entire dash has to come out to do it. If you want true dual climate, you need to get your A/C system drained so you can pull the metal dash bar out to swap out the HVAC case with the correct part number.