Lexus ES300 Owner's Manual page 112

COMFORT ADJUSTMENT
CAUTION
D Adjust the center of the head restraint so that it is
closest to the top of your ears.
D After adjusting the head restraint, make sure it is
locked in position.
D Do not drive with the head restraints removed.
98
Rear seats
To raise the head restraint, pull it up. To lower it, press the
lock release button and push the head restraint down.
The head restraint is most effective when it is close to your
head. Therefore, using a cushion on the seatback is not
recommended.
CAUTION
D Adjust the center of the head restraint so that it is
closest to the top of your ears.
D After adjusting the head restraint, make sure it is
locked in position.
D Do not drive with the head restraints removed.