They are also usually stuck -- you will need to work them back and forth a bit to get them to release if you don't fold them down very often.

The headrests come out and go into the seat bottom, too -- little button at the base of one upright.

Peter

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1972 220D ?? miles
1988 300E 200,012
1987 300D Turbo killed 9/25/07, 275,000 miles
1985 Volvo 740 GLE Turobodiesel 218,000
1972 280 SE 4.5 165, 000 - It runs!