Remove the head restraints from the front seats.
Slide the front seat all the way forward. Now lower the seatbacks back to a horizontal position.
Fold the rear seatbacks back.
To return the seats to their original position, repeat all these operations in reverse order.
Reclining rear seat backs
Remove the head restraints from the rear seats. Then fold the rear seatbacks forward.
Remove the head restraints from the front seats
Tilt the front seatbacks back to a horizontal position. Then slide the front seats back so that their folded cushions are snug against the folded rear seats.
To return the seats to their original position, repeat all these operations in reverse order.