Depends if its steering wheel or for bucket seats.
For the seats. Its one resistor for the airbag, and another for the pretensioner/warning beep.
I fitted my buckets but am still using existing seatbelt, so still have pretensioner and beeper wired up, so only used one resistor per side.
If using harnesses you'll need two per side.
If its for aftermarket steering wheel. 182's you need two resistors.