What is the correct harness strap position for rear-facing versus forward-facing use?

For rear-facing use, harness straps must be at or just below the child's shoulders, and the top of the child's head must be at least 1 inch below the headrest/harness adjustment handle. For forward-facing use, harness straps must be at or just above the child's shoulders, and the top of the child's ears must be below the top of the headrest. (Page 65)