The other day I was helping my sister buy some 10 X 6 boards for a deck and since there were only 6 of them I thought I'd see if I could put them inside the Highlander. Now while the 2nd row seat folds down, the passenger side front seat was in the way. Sooooooo, I pulled the headrest off the front seat to see how far back it would go. Well, it goes pretty flat all the way back and the 10 footers went in just fine.
Back at the house when I took them out, my sister jumps in the second seat and says, "Wow,you can really stretch out with that front seat laid down." "This is like a LazyBoy/Girl on wheels." She intends to use it all the way back from Colorado to Illinois. Only down side is the fact that if you hit a brick wall at 80 and the person in the second row seat did not have a seat belt on they'd go through the front windshield like a cannon ball.
I did the same thing, removing the headrest and laying the front passenger seat back to get a half dozen 4' x 8' wood panels into the Highlander. Couldn't have done it without that technique. :thumbsup:
Did the same last week - had to take off the passenger side front and back headrest, but with both headrests off, the front seat will go totally flat and flush with the folded rears and you can get a lot of stuff in like that!