WARNING: This page is about a different car, the 2002 Volvo C70, 2001 Volvo C70, 2000 Volvo C70, 1999 Volvo C70, and 1998 Volvo C70. However, it is still accessible from the selected car via links, so may be relevant.
Fig 1: Identifying Head Restraints
Courtesy of VOLVO CARS OF NORTH AMERICA.
Stick your hand behind the backrest as shown (see the illustration above) and remove head restraints.