Folding Down The Rear Seat - Wagon - Subaru 2003 Impreza Owner's Manual

Seat, seatbelt and SRS airbags
J Folding down the rear seat – Wagon
B Rear center seating position
To raise the head restraint, pull it up.
To lower it, push the headrest down while pressing
the release button on the top of the seatback.
When the rear-center seating position is occupied,
place the headrest in its highest position. When the
rear center seating position is not occupied, lower
the headrest to improve rearward visibility.
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