Yeah I have been feeling around there with no luck. I may be hitting it, but can’t get the headrests to budge. Interestingly enough, I feel like those smell the worst. However, I may be the one making it worse by squeezing and trying to wiggle those headrests off.As for removing the 3rd head rests, the pic earlier in this thread shows where to push.
There's a button underneath the covering. The button doesn't depress very far and you have to really pull and wiggle the headrest to get it out. You can tell you are hitting the button because anywhere else on the head rest is squishy.