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      08-30-2012, 12:49 PM   #2
atruelunatic
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Join Date: Jun 2011
Location: Ventura, CA

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Surprised no one chimed in yet. Pull it up until it reaches its maximum point. Then at the base of the headrest that's attached to the seat, you'll see a sort of notched plastic piece that you push in while removing the headrest.

Similar to the piece to the bottom right seen here:
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2011 e92 JzB 6MT
Akrapovic Evolution, ESS Tune, KW V3