On the back of the seats you will find a button under the backing material. You will have to feel for it. It will be a small bump. It will be inline with the 2 rods that go into the seatback. Follow them down and you will find the bump on one rod only, the left rod. Press and hold this bump as you pull up on the headrest. that button presses a U key out of the way of the bottom flange of the headrest rod. The button is located on the left side rod only( as facing towards the front of the car). It is just under the front material as it comes over the top of the seatback and terminates. Feel around for it you will find it. OR remove the 2 screws from the seat back located at the bottom of the seat and pull down on the seatback to remove it. Then you can see everything and you will be able to locate the blue buttons.

Dave

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1970 220D, owned 1980-1990
1980 240D, owned 1990-1992
1982 300TD, owned 1992-1993
1986 300SDL, owned 1993-2004
1999 E300, owned 1999-2003
1982 300TD, 213,880mi, owned since Nov 18, 1991- Aug 4, 2010 SOLD
1988 560SL, 100,000mi, owned since 1995
1965 Mustang Fastback Mileage Unknown(My sons)
1983 240D, 176,000mi (My daughers) owned since 2004
2007 Honda Accord EX-L I4 auto, the new daily driver
1985 300D 264,000mi Son's new daily driver.(sold)
2008 Hyundai Tiberon. Daughters new car