Toyota 2014 Tacoma Manual page 54

1-3. Adjustable components (seats, mirrors, steering wheel)
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Waterproof and water-repellent seats (if equipped)
Waterproof and water-repellent seats are installed in your vehicle; however,
the water-repellent effect does not last forever.
54
Attach the head restraints to
the holders located on the
back sides of the bottom cush-
ions.
Fold down the seatback by
pulling the lock release strap.