Hi Duncan,
the heater pipe o rings are on the drivers side of the transmision tunnel, normally water in the footwells comes in through either the pollen filters or the plastic scuttle and then the wiper support brackets underneath then running into the heater motors ending up in the footwell.
If your using water try and get someone to pressure test your cooling system to help find the leak, when I had my p38,I put a fluorescent additive in to the coolant( used for Scania trucks) it made the coolant hi-vis green so leaks were easy to spot.
best of luck,
Stevie.