2003 Subaru Impreza Owner's Manual - Page 46

Seat, seatbelt and SRS airbags B Rear center seating position J Folding down the rear seat - Wagon 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. - CONTINUED - 1-11