Subaru 2005 Legacy Owner's Manual page 87

Seat, seatbelt and SRS airbags
" Station wagon
Three tether anchorages, i.e., ones for the right, cen-
ter and left positions, are already installed on the rear
edge of the roof.
Open the cover flap to use each anchorage.
1-56
! To hook the top tether
" Sedan
1. Remove the head restraint at the seating position
where the child seat has been installed with the seat-
belt or lower anchorages; lift up the head restraint
while pressing the release button.
Store the head restraint in the trunk. Avoid placing the
head restraint in the passenger compartment to pre-
vent it from being thrown around in the passenger
compartment in a sudden stop or a sharp turn.