This is for Honolulu (didn't want to hi-jack Coomaraswamy's donation post): to get to the headrest tubes requires disassembling the entire seat back. The seat back has the decorative panel that you pull off by separating it from the trim piece (the trim piece is screwed or riveted in place to the sub-panel you will be exposing.) The sub-panel, now exposed, is riveted to the seat frame with about 20 rivets per side. Fun. Once you get the sub-panel off you get access to the frame tubes and everything else (horsehair, binding strings, etc.)
If you are just trying to free up your headrest, it is easier to take apart the headrest down to its frame and cut the headrest frame in two parts. Then twist each part in its tube and you will be surprised how easily they free up. Weld the headrest back together, reassemble the upholstery and and Voila! You will also be amazed at how little corrosion it takes to freeze up the tubes....
Good luck.
If you are just trying to free up your headrest, it is easier to take apart the headrest down to its frame and cut the headrest frame in two parts. Then twist each part in its tube and you will be surprised how easily they free up. Weld the headrest back together, reassemble the upholstery and and Voila! You will also be amazed at how little corrosion it takes to freeze up the tubes....
Good luck.