Both of my 1976's came with the head rests from VW, and I found three more in
the junk yard for the back seat. I'd check around for a junked 1972-79 with
the head rest in the color of your choice, as long as it's brown or tan.

GMB, Fairfax, VA
Lookin' a '87-'90 Westy
1985 Jetta Turbo Diesel
1976 Transporter (AGAIN?!!)
ex 1976 Transporter
ex 1972 914 2.0
ex 1973 Squareback
ex 1985 GTi
ex 1970 914 1.7
(family) ex 1972 Transporter
(family) ex 1962 Microbus
(family) ex 1958 Karmann Ghia