Subaru 2004 Forester X - Manual (Page 163)

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Instruments and controls
Tilt steering wheel
1. Adjust the seat position. Refer to the “Front seats”
section (chapter 1).
2. Push the tilt lock lever down.
3. Move the steering wheel to the desired level.
4. Pull the lever up to lock the steering wheel in place.
5. Make sure that the steering wheel is securely
locked by moving it up and down.
Do not adjust the steering wheel tilt position
while driving. This may cause loss of vehicle
control and result in personal injury.
HS3043BA