Honda Accord Sedan 1997 Reference Owner's Manual page 66

Seat Adjustments
To remove a head restraint for
cleaning or repair, pull it up as far as
it will go. Push the release button
and pull the restraint out of the seat-
back.
Instruments and Controls
Driving your car without head
restraints can lead to serious
injury to you and your
passenger in a crash.
Make sure the head restraints
are in place and adjusted
properly before driving.
Folding Rear Seat
MASTER KEY
The back of the rear seat folds down,
giving you direct access to the trunk.
The seat-back can be released from
inside the car or inside the trunk.
To fold down the seat-back from
inside the car, insert the master key
in the lock on the rear shelf. Turn
the key clockwise, pull down the top
of the seat-back, then release the
key.