Head Restraint Adjustment - Subaru 1999 Legacy Owner's Manual

J Head restraint adjustment
To raise the head restraint, pull it up. To lower it, push the head restraint
down while turning the release knob on the top of the seatback.
The best position for the head restraint is just above or level with the top
of the ears.
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OM-H2134
OM-H2735