There's a pair of straps hanging down from the trunk ceiling, in the centre from side to side, and closest to you when you're standing at the back looking into your trunk. They're black in my car, easy to overlook. Give 'em a tug and you should hear the mechanism release, then just fold the seats down.
Additional Comments;
by misslindseysie
Quote:
It took me a while to figure that out too, then I felt like a retard when I found them. I was looking INSIDE the trunk farther. They hang down right from the outside edge of the top of the trunk opening. The one on the right is the passenger side 40, left is driver's side 60. Reach in a shove them forward, or go in the car and pull them down. Mine like to re-latch if you're not careful on the way around the car.
i just detached them from in the trunk and ran them inside thru the rear dash so i can pull the cord from the insde to let them drop. Works pretty well, and much more convenient when i want to get a back massage from my subs