The entrance pupil is where the diaphragm appears to be as you look into the front of the lens. By stopping down the lens, you can estimate this location pretty easily.
More accurately, I use a vertical laser (like you can get at Home Depot; can project horizontal and vertical beam) projected into the front of the lens while on the camera with the diaphragm stopped down. The camera needs to be level on a pano head with the laser on an adjacent table. If the fore/aft adjust of camera is at the exact entrance pupil, the beam on the diaphragm will appear to be stationary as you rotate the camera side to side. If behind or in front of the entrance pupil, the beam will appear to move with or against the direction of side to side camera rotation.
As an aside, I did this for a series of lenses for my M9 and found that the entrance pupil varies with lens focus. Since we are typically interested in infinity focus for most panos, this is not an issue (although it does mean you need to verify that lens is at infinity focus when you perform the above measurements). However, if you wish to stitch near objects (still life, etc), then you need to adjust the entrance pupil for that distance.