It's very tedious to remove wheel, disconnect connector for wheel sensor at each wheel, and measure resistance. Much easier to access the ABS code by shorting the service check connector and reading the flashes to determine which wheel sensor is putting out a fault code.
Once you know which wheel, you measure the resistance of the sensor to determine if sensor, wiring, or perhaps dirty pulse wheel is cause of the problem. Front sensors (2.5TL) are 700-1000 ohms and rear sensors are 550-850 ohms. Why they would be any different is strange, but that's what manual says.
I have found a dirty pulse wheel and/or sensor to cause the wheel sensor fault by degrading the output signal. Clean sensor and pulse wheel w/ rag stuffed into sensor opening against the pulse wheel to clean the cogs.