Does anyone know the procedure for removal of the front seat head restraints? I need to fit new seat covers.

 

Find a third hand.
From the rear, Feel down the seat back about 6 inches for the "buttons" directly below the support rods.
Press the two release buttons (through the upholstery) and lift the head rest simultaneously.
Ed

 

I felt around for a button, but I gues I didn't go low enough!