Remove the seat bottoms... piece of cake.. There are bolts on both of the lower corners of the seat back. They may be hidden by some flaps in the insulation. Remove both bolts on the corners. pull slightly forward to make sure the bottom is loose. From here, just pull directly straight up on the seat back from the bottom and it will come loose! Just like the door panels if you have ever done them.

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Current Stable:
01 ML55 AMG
92 500E (a few mods)
87 300E (lots of mods)
00 Chevy 3500HD Diesel Box Truck
68 18' Donzi Marine
06 GT i-Drive7 1.0 Mountain Bike (with GPS!)

PREVIOUSLY OWNED:83 300SD, 87 420SEL, 88 420SEL, 90 420SEL, 86 560SEL, 86 190E 2.3-16V AMG, 94 E320