Today, I finally replaced my cabin air filter on my '03 Corolla LE. The original had been in place since the car was new, so it is over 3.5 years and almost 38,000 miles old. The old one was quite dirty, about as dirty as I expected it to be, and the upper surface was full of small particles of leaves, bugs, and other assorted debris. Just to see what would happen, I banged the filter element against the concrete driveway to see how much stuff would dislodge from it, and while it was a considerable amount, I wasn't inclined to put the old filter element back and try to get a few more miles out of it.
What surprised me about the filter element is how cheap it seemed to be. It was about 8" square and 1/2" thick, and made out of material that resembled nothing more than the kind of paper which coffee filters are made of, only a bit thicker. If it has any particularly greater filtering properties than a coffee filter, the reason why wasn't exactly obvious.
I know other posters have posted of making replacement filters out of home air conditioning filter material cut down to size. I now wish I had done likewise, and may try to do so in the future.