Fox T-Bird/Cougar Forums  

REAR BELTS AND RECEPTACLES:
Remove the rear seat cushion by pushing in on the front face, while simultaneously pulling up on the back part. It's tricky but be patient. Once the seat cusion is out you will see the belts bolted to the underseat floorpan, including the center receptacles. Two of the bolts will also hold the top of the rear seat down. The bolts, again, are T-50 Torx. The trickiest part is if these bolts were never removed...they will require patience, probably an impact driver, and lots of T-50 bits. Since the bolts go through the floorpan, they are exposed on the underside and are succeptible to corrosion, road salt, water, etc. and have a strong tendency to rust themselves into the floorpan. Sometimes a good overnight soaking with penetrating oil will help.

If all else fails, you will need to heat up the bolts from the underside of the car with an acetylene torch (a common propane torch won't generate enough heat). Please BE CAREFUL as fuel lines run right by the passenger side seat bolts. It's easier to have someone heat the bolts up as you are in the car turning the bolts. Be sure to have a fire extinguisher and a bucket of water handy, in case any of the insulation catches fire.