If you have electric head rests push the button to raise it fully, then push the button only slightly on the back of the seat to allow you to pull the head rest free of the holding clip. Equal pressure must be used on both head rest poles for you to remove the head rest while pulling it free of it's holding clip.
The arm rest can be removed by removing the black bolt cover, push button holder, on the side of the armrest and using the appropriate tool to loosen the bolt. It can also be accessed by removing the rear plastic seat cover and unbolting it from inside.
"Tell me and I will listen, Teach me and I will learn, Show me and I will accomplish, Involve me and I will succeed."
'84 300SD 256,000 Gold on Brown (Mileage Award)
'86 300E 246,000 Blue on Tan