Too easy. Lean the drivers seat forward, Feel the rear of the drivers seat nearest the centre console. Follow down from the headrests over the top bulge in the seat until you come down to the flat section of the back of the seat. There you will find a release button, it's under the leather/MB Tex so it's difficult to feel. Just press gently on the rear right side and you will find a springy depression. The back of the seats are fairly hard, so a sudden springyness is what your looking for. Passenger seat is located in same location, nearest centre of console. Hold the button in and lift the head rest. If your pressing the right button, you will feel the head rest release. You remove gently and they come out. The two stems of the headrest are curved, so best have the seat leaning forward to clear the roof, I think you call it the hood in the US, they are long and curve towards the front of the vehicle! To replace simply align the stems with the holes and slide them back in. The locking pin for the headrests engages on the inboard headrest stem only. Just replaced my sheepskins on a 107 so I know it works. Good luck.