What youll need is a "Slim Jim" like tool.. about 1 foot long
Insert the slim jim down the front side of the headrest bar.. Push it down as far as you can. When the slim jim is about 6-8" or so in, bend the part of the slim jim thats sticking out down.. like an upside down "L".. Then push headrest all of the way down.
then pull it out..
I used a real slim jim.. but you can use anything thats thin and flexible enough for you to shove down the headrest shaft..
Hope that helps..
Matt
I read all the posts again.. and if you trying to remove the seatbelt loops.. you do not need to remove the headrests.. its a T-10 or T-15 torx..