On the 94Q, and it should be very similar on your 97Q, the front seat belts are removed by taking out the trim piece on the (B?) pillar between the doors. Once it's out all the bolts are exposed. You should disconnect the battery before removing these since they're tied into the airbag system. I cant remember but a couple of the bolts may be Torx fittings so you may have to make a quick trip to the auto parts store if you don't have a set.
Both rear seat cushions and the rear (speaker) deck need to be removed to get to the rear belts. Take the bottom cushion out first to expose the fasteners on the top cushion. It's pretty straightforward from there.
bullittandy wrote:Pull them until they are fully extended and then put a small clamp near the top so that they can't retract.
Your way sounds a lot easier with the same results. I think I'll try it.