Subaru 2000 Impreza Owner's Manual page 60

Seat, seat belt and SRS airbag
B Head restraint adjustment
HS0031
To raise the head restraint, pull it up. To lower it, push the head re-
straint down while depressing the release button on the top of the
seatback.
OM-H2735
The best position for the head restraint is just above or level with the
top of the ears.
– CONTINUED –
2-5