How to Use BMW F15 X5's Third Row of Seats [Video]
The two extra seats are located in the back, behind the second row, and can be neatly folded down, to increase the luggage capacity of the car. Here's a quick tutorial on how to do that.
In order to set up the extra seats, first you'll have to remove the cargo cover by pressing the button to the right and then pulling it back towards the rear of the car. Then you'll have to pull the lever at the top of the second row of seats, to allow you to pull the seats forward.
After that, pull the lever located on the back of the extra 2 seats to raise them from the floor. Next you'll just have to slide the headrests up and you're done. To set them back down, all you have to do is follow the steps in reverse order. In case we weren't clear enough, the video below will help you out. Good luck!