Subaru 2002 Legacy Owner's Manual page 31

NOTE
While adjusting the seatback, you can not at the same time adjust
the seat position or the seat cushion angle and height.
B Head restraint adjustment
To raise the head restraint, pull it up. To lower it, push the head
restraint down while pressing the release button on the top of the
seatback.
The head restraint should be adjusted so that the center of the head
restraint is closest to the top of the occupant's ears.
NOTE
If the seatback is reclined rearward to the same level as the rear
seat cushion with the head restraint removed, a wide flat bed is
made available.
WARNING
D Never drive your car with the seats converted in a flat bed
position. If you do so, occupants will have a greater chance of
being injured even during simple deceleration, acceleration and
cornering since no firm restraint will be available for them.
D Before you lie on the flat bed to take a rest, read the descrip-
tion "Parking your vehicle" in Chapter 7 carefully and follow the
instructions.
Seat, seatbelt and SRS airbags
HB1016BA
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