Lexus 2003 LS Owner's Manual page 133

Outside rear seats (power type)
A Adjusting head restraint height
16L275c

1 For left seat
2 For right seat
Push the control switch on the front side to move the head
restraint upward and on the rear side to move it
downward.
Releasing the switch will stop the head restraint in that
position.
CAUTION
Adjust the center of the head restraint so that it is closed
to the top of your ears.
COMFORT ADJUSTMENT
Outside rear seats (manual type)
16L277
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.
The head restraint is most effective when it is close to your
head. Therefore, using a cushion on the seatback is not
recommended.
CAUTION
A Adjust the center of the head restraint so that it is
closest to the top of your ears.
A After adjusting the head restraint, make sure it is
locked in position.
A Do not drive with the head restraints removed.
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