Lexus ES300 Owner's Manual page 110

COMFORT ADJUSTMENT
Adjusting seatback angle
Move the control switch in the desired direction.
Releasing the switch will stop the seatback in that position.
CAUTION
To reduce the risk of sliding under the lap belt during a
collision, avoid reclining the seatback any more than
needed. The seat belts provide maximum protection in
a frontal or rear collision when the driver and the
passenger are sitting up straight and well back in the
seats. If you are reclined, the lap belt may slide past
your hips and apply restraint forces directly to the
abdomen. In the event of a frontal collision, the more the
seat is reclined, the greater the risk of personal injury.
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Adjusting seat cushion angle and height
Move the control switch in the desired direction.
Releasing the switch will stop the seat cushion in that position.