My 2c for sand driving after driving around fraser island, inskip point, etc and now Western Australia. please note lift and tyre combo effect the cars ability a lot so verying level of right foot comitment is required to float across the top. examples are from what i've driven/owned.
Stock L series manual:
- 2nd low range was good for sandy tracks, on/off beach access
- needs a level of comitment (right foot) you generally have one shot at it because once she starts to go down your history
- don't down shift to 1st if it's starting to bog down in 2nd STOP otherwise u'll just dig a deeper hole! (I've tried)
Stock sf forester manual:
- 1st low range for on/off beach acess tracks (2nd is too high, tried that)
- get bash plate otherwise it WILL get torn off on the fist deeper sand track (was my mates car)
- same comitment as L series required
outback auto (bash plate, spring lift and center diff lock)
- turn c.diff lock on
- select D and putt along
- if she starts to bog down, select reverse and have another attempt with a bit more pace.
General tips:
- before stoping try and look for some firm level sand to stop on
- as mentioned try to roll to a stop with all wheels facing straight
- if stoped in softer sand you may need to reverse a little so you can start forwards on some firmer sand
- if you've attempted a soft section/track and the car begins to loose momentum/bog down, stop! depending on softness/car you may be able to revers out, if not the hole will be smaller to get out of
- if there is multiple tracks, say on/off the beach, there is no problem getting out and having a quick look, and pick one that suits your subies wheel track (followed a bus once in the L series, didn't get far!)
- select a gear and stick to it, i've listed what i found worked for me 97% of the time, i havn't driven up big dunes mind you. other 4x4's it can work for but i find once a STOCK subie is bogging down, to continue forwards bears little fruit
- if driving a sandy rutted track with a bend, you'll need to keep momentum but a quick backing off will let the car follow the track instead of plowing wide. takes some practice because it can get u stuck!
- to add to the above, greater throttle control and less steering can bring a smoother ride/ finess
- if you get stuck, rubber floor mats/ cargo liner, home front door mat (the ones with big holes) can give you some firm ground to start on once you've dug yourself out. (cheaper than maxtracks)
- if stuck use a push, it's amazing what a few blokes on the back or front of a car can do (may have to upload video of 20 odd blokes using a snatch strap to pull a 3ton truck up a muddy slope in fiji)

Most of all, get out there have fun, and lern your cars abilities.
on dirt:
i found my vitara liked a few clicks of the hand brake on steep decents, low 1st and occasional use of the brake (no clutch)
if u stall on steep accent, select reverse, feet OFF brake and clutch and key start. will lurch breifly then decend controlled (NOT ROLL)