How do I correctly adjust the head restraints for front and rear seats?

Adjust the head restraint so that the top of the restraint is at the same height as the top of the occupant's head, as this position reduces the chances of a neck injury in a crash. For front seats, press the button on the side of the head restraint and pull up or push down, then release the button and verify it is locked. For rear seats, pull the head restraint up to raise it, or press the button on top of the seatback and push down to lower it, checking that it is locked after adjustment. (Page 37)