Below is the step by step procedure for removing the rear seat for a 14-17 Subaru Forester, the same procedure will apply for similar models.
1. Start by disengaging the middle seat belt by inserting the ignition key into the white shot on the seat belt clasp.
2. Lift up on the seat bottom to expose the clasp, there will be a handle that gets pulled to release the front of the seat bottom.
3. Pull forward on the rear seat as much a possible, using the provided glove reach behind the seat to feel the hook and loop holding the back of the seat in place. The hook will be attached to the floor and the loop will be attached to the seat foam. 
4. Lift up on the seat bottom and push inward, it helps to push downward on the seat loop do disengage from the hook.
5. Below is a photo showing the hook and loop, to reinstall the seat bottom make sure the reinstall this area first than line up the clasp and push down on the seat bottom to lock it in place.
