Subaru 1998 Legacy Owner's Manual page 70

Seat, seat belt and SRS AIRBAG
B Folding down the seatback
OM-H2138 OM-H2139
Unlock the seatback by pulling the release knob and fold it down.
B Folding down the seat cushion and seatback
1. Move the front seat forward.
2. (If your vehicles' rear seatbacks are equipped with head
restraints.) To remove the head restraint, pull the head restraint up
while pushing the release button located on the backside of the set-
back.
HB0017
3. Store the seat belts in the seat belt pocket to prevent them falling
below the cushion.
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