Date registered: May 2007
Vehicle: 2003 Mercedes Benz E500
Location: San Francisco Bay Area
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The bottom cushion pulls up and out from the leading edge. When removed this reveals the tabs with screws to be removed for the backrest. Look at the bottom of the backrest cushion and you will see them; the backrest is held by clips/slots at the top and tabs/brackets at the bottom, IIRC. Once the screws are removed, push up on the backrest and is should come free.