Lexus GS300 1998 Owner's Manual page 129

COMFORT ADJUSTMENT
CAUTION
D Adjust the top 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.
Rear seats
16G007
"Outside rear seats
To raise the head restraint, pull it up. To lower it, press the
lock release button and push the head restraint down. To
move the head restraint forward or rearward, pull or
push on the top.
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