1. Verify that all parts are present.

2. Remove seat from toilet.

3. Align the holes on the rear bracket with the holes on the toilet bowl and install the seat.  The tube part of the bracket faces the rear of the toilet.

4. Install one of the L brackets into an armrest tube.  The end with the white plug is inserted into the armrest tube.  Push in the locking pin on the L bracket to slide it into the armrest tube. Continue pushing in the L bracket until it locks into place.

5. Repeat this procedure for the other armrest tube.  Make sure that the L bracket is facing in the opposite direction.

6. Slide the end of the L bracket-armrest assembly with the black insert into the rear bracket.  Push the locking pin in and continue pushing in the L bracket-armrest assembly until it locks into place.  Repeat these steps for the other L bracket-armrest assembly.

7. To adjust the height of the legs push in the locking pin and turn the leg about ½”.  Slide the leg to the desired position and rotate back ½” to lock into place.  Repeat for the other side.