I can remove the head rest with two hands. slide it all the way up, then push both tabs in, and use your wrists to push it up. You don't have to get it all the way off, just off the notch, and then it'll slide right out.2012 2LT requires three hands to remove the head restrains as those two side clips have to be firmly depressed to remove the head restrains. Can't even drop the seat backs with those things in the way.
As opposed to my 2004 Cavalier that offers a flat surface with the rear seat backs down, this Cruze has a 1 1/2 inch step upwards to the seat back area. The distance from that step to the top is 15 1/2"
Noticed you cannot use the cup holders with the rear seat backs folded down. Think you could drop the seat backs with the head restrains attached if you moved both front seats completely forward. But if you did that, won't be able to get in to drive the car.
@ Xtreme: The only real difference from trim level to trim level is the engine, and "luxury" or "comfort" features. The basic structure of the car remains the same across each trim, otherwise it would cost too much money to easily manufacture our car, as putting a part for an LTZ trim on an LS trim would then mess it all up.