I have an ea81 1984 GL Wagon that has headrests that seem frozen in place. They won't go up or down. I would like to take 'em off for the simple act of putting on seat covers, otherwise, I guess I'll have to slit the top of the cover slightly and throw in a couple of stitches to close it back up.

It appears nobody answered your question yet. I have the same problem on my 84 Subaru wagon. Were you ever able to resolve your headrest issue? Thanks

And you’re sure you’ve found the little lever at the base that releases them ? 

I never did get them loose and could not find the lever either. The seat covers already had the opening to slip the headrests through. Problem partially solved. 

They do move up and down but they do not come off. I just had my wife sew on the head rest cover and seat cover.