Honda 1992 Accord Wagon Owner's Manual page 10

Head Restraints
The head restraints are designed to help reduce injuries due to
whiplash. They are located at the top of each front seat-back and have
several height positions. The restraints can be adjusted by pulling up
to the recommended position. To lower them, slide the button next to
the restraint's height adjustment bar while pushing the restraint
down. Adjust so the top of the restraint is approximately level with
the tops of your ears.
If a head restraint must be removed (for cleaning, fabric repair, etc.)
pull the restraint up to its highest position, then slide the button
while pulling the restraint out.
To reinstall, reverse the above procedure.
Do not drive the car with head restraints removed.
Do not try to adjust head restraints while driving.
Rear Seat Arm Rest
The rear seat arm rest located at
the rear seat-back can be used by
pulling the tab.
Slide