I'm recovering my bucket and was wondering if the headrest guide go under the foam and cover or do I put the guide in after it is covered?

The white plastic guide?
http://www.flickr.com/photos/hwystarjoe/3290549061/in/set-72157613885869439/
Here's a pic of mine as it was going together. I don't see why you can't put it in the frame first, except that you're going to have to get real lucky to find it's exact location once the upholstery is on. I suppose there will be a bulge where it sticks up and you can then cut through the cover to find it. That would probably have been a better way of doing it now that I think about it.
Hindsight is 20\20