Just did this the other week. What they said ^^^^

But, it really is a good idea to move the seat to the full raised position while it's still bolted into the car (That is the handle on the side of the seat by the door). Having the seat in that position makes getting to those middle bolts easier, and it is very hard to raise/lower the seat outside of the car.

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Current Mercedes
1979 maple yellow 240D 4-speed

Gone and fondly remembered:
1980 orient red 240D 4-speed

Gone and NOT fondly remembered:
1982 Chna Blue 300TD

Other car in the stable:
2013 VW Jetta Sportwagen TDI / 6-speed MT