How should the harness straps be positioned when my child is in the rear-facing position?

Harness straps should be positioned at or just below the child's shoulders (1 inch / 2.5 cm below the headrest adjustment lever) when in the rear-facing position. The top of the child's ears should be below the headrest, and the buckle should be in the correct slot closest to the child. Fingers should slide off the harness straps without pinching to confirm a proper fit. (Page 2)