Outback Model

Disconnect the ground cable from battery.
Remove the rear seat cushion.
1. Pull up the seat cushion and release the hook.
  CAUTION: If the hook is disconnected from the vehicle body, replace the hook with the new part to prevent the decline of the fixed force of the seat.
  
  Fig 1: Identifying Rear Seat Cushion Hook
  Courtesy of SUBARU OF AMERICA, INC.
  
  Fig 2: Removing Rear Seat Cushion
  Courtesy of SUBARU OF AMERICA, INC.
2. Remove the hook (A) by pushing it back while lifting the front side of the seat cushion, and remove the seat cushion.
  
  Fig 3: Lifting Front Side Of Seat Cushion
  Courtesy of SUBARU OF AMERICA, INC.
Remove the headrest.
Remove the backrest assembly RH.
1. Remove the hinge bolts at the front of the backrest assembly RH.
  
  Fig 4: Locating Backrest Assembly Hinge Bolts (RH)
  Courtesy of SUBARU OF AMERICA, INC.
2. Tilt the backrest forward, and then turn over the backrest backside mat.
  
  Fig 5: Turning Over Backrest Backside Mat
  Courtesy of SUBARU OF AMERICA, INC.
3. Remove the clips, and remove the rear floor mat - front.
  
  Fig 6: Removing Front Floor Mat
  Courtesy of SUBARU OF AMERICA, INC.
4. Remove the nuts at the rear of backrest hinge.
  
  Fig 7: Locating Backrest Hinge Nuts
  Courtesy of SUBARU OF AMERICA, INC.
5. Disconnect the backrest cable and reclining cable.
  
  Fig 8: Locating Backrest And Reclining Cable
  Courtesy of SUBARU OF AMERICA, INC.
6. Remove the backrest assembly RH from the hinge assembly RH.
  
  Fig 9: Locating Hinge Assembly (RH)
  Courtesy of SUBARU OF AMERICA, INC.
  
  NOTE: The backrests cannot be detached while pin positions of the hinge assembly and backrests are not aligned.
7. Take out the part outside the vehicle so that the body is not damaged by the hinges.
Referring to the above steps, remove the backrest assembly LH.
Remove the bolts, and remove the backrest side pad assembly RH.

Fig 10: Locating Backrest Side Pad Assembly Bolts (RH)
Courtesy of SUBARU OF AMERICA, INC.
Remove the reclining lever assembly RH.
1. Remove the screws.
  Preparation tool:
  
  Stubby screwdriver
2. By pressing the wire cable claws, remove the reclining cable from the side hinge assembly.
  
  Fig 11: Pressing Wire Cable Claws
  Courtesy of SUBARU OF AMERICA, INC.
3. Remove the two screws, and remove the backrest side pad by pulling it up.
  
  Fig 12: Removing Backrest Side Pad
  Courtesy of SUBARU OF AMERICA, INC.