Unless you know what to look for, the accessible magic carpet just blends in with all the others.
To add to what Michigan posted, here is a picture of the accesible magic carpet with the seat removed.
The car is opened and folded down to make a ramp, then the seat is detached and rolled out down the ramp to make a space for the wheelchair.
The ramp is short and fairly steep, and as Michigan mentioned, the seat latches that stay on the floor stick out enough that some wheelchairs will not be able to get into the ride car.
They do have a manual wheelchair at the attraction that guests can switch to if their own chair won't fit.
This picture shows my DD's wheelchair rolled into place before the back is secured.
As you can see, it is kind of a short space and some longer wheelchairs will not fit. My DD's wheelchair is just short of 48 inches from the tips of her toes to the back of her backpack.
In the next picture, the back has been put back up, but the wheelchair is not rotated to riding position yet. You can see the front seat of the carpet where we will ride On the bottom right of the picture.
The back panel and back are folded back up and the ride car is rotated to face front.
This picture shows the wheelchair totally rotated to riding position.
When the guest in a wheelchair leaves, a Cast Member rolls the seat back up the ramp and puts the carpet back into position for seated guests to ride.
The side of the carpet is to the very front of the picture, with the ramp behind it, out of the picture.