Lexus GS300 1998 Owner's Manual page 130

16G009–1
"Center rear seat
To raise the head restraint, pull it up. To lower it, press the
lock release button and push the head restraint down.
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.
The head restraint is most effective when it is close to your
head. Therefore, using a cushion on the seatback is not
recommended.
COMFORT ADJUSTMENT
117