Grrr! Okay, actually I know how. There are two tabs or something on the back side and you have to press them in to release the headrests. But how and where? This has been sort of an ongoing thing. Yesterday I made another effort to remove them but to no avail. I feel like if I keep pressing around looking for the "button," which by the way I don't know how it feels like, I'm gonna ruin the upholstery somehow with all that pressing. Years ago I was able to remove them to take off the sheepskin covers for cleaning. I don't remember how I was able to find and press the buttons.