Thanks for the information. It turns out I am just not strong enough. Used penetrating oil on the arms with no success. Head rest will go will go down ¼ of an inch but stops abruptly. Looks like I may of wasted the money for new Exmoor canvas seat covers. Glad I did not go for the expensive ones.
Gave up on the muscle only part. Used a lever. 2x2 piece of wood a couple of inches taller than the seat back stood behind the seat. 1x2 from the top of the 2x2 under the head rest with 24 inches worth of lever extending over the bottom seat cushion. A little convincing with a rubber mallet and I almost shot the head rest through the top. Worked like a charm on both seats. The canvas Exmoor seat covers are just great and fit like a glove; out damn standing.
73 Series III (Original Owner)
"anything that can go wrong has"