Identifying 1st and 2nd generation air bags and steering wheels:  On the front of the air bag there will be one, or two, embossed "bugles".  One "bugle" denotes a 1st generation air bag.  Two bugles denotes a 2nd generation air bag.  On the back, a 1st generation air bag will have mounting bolt threads that are flush in the housing.  2nd generation air bags will have extended threads.  1st generation air bags are used with  2 horn switches that are mounted in the top front of the steering wheel.  2nd generation air bags have horn switches that are under the top of the vinyl cover of the air bag.  Steering wheels are identical except for the size of the bolt holes.

My 1994 9C1 experienced a problem with the horn going off when making turns and hitting bumps at the same time.  When the steering wheel is turned 180 degrees and you hit a bump, the weight of the air bag on the horn switches causes the horn to sound off.  I think there was an obscure TSB about this problem.  Anyway, this was the reason for the change to the 2nd generation air bag and steering wheel in late 1994.

The easiest and best swap is the 2nd generation air bag to a 1st generation steering wheel.  To do this:  Remove the horn switches from the steering wheel and set them aside.  Remove the bolt/spring/washer setup and get 2 short bolts that match the threads in the air bag.  You'll also need washers under the heads of the bolts because of the larger bolt holes.  That's it, you're done.

The most common swap is to the 2nd generation steering wheel.  Usually because of wear that can't be repaired or a change to a leather wrapped wheel.  This swap will leave you with the problematic horn switches in the steering wheel.  In this case, the horn switches and the bolt setup will have to be moved to the new steering wheel.  Remove the small bolt and clip from the new steering wheel and  enlarge the bolt hole so that the bolt/spring/washer from your old steering wheel will fit.  The horn switches are held in place with double sided tape.  You may have to replace the tape to install the switches in your new steering wheel.  Assembly everything and you're done.

Of course, the recommended swap would be to a matching 2nd generation air bag and 2nd generation steering wheel.  No muss, no fuss!