Sorry but these days they are known as are head-restraints not headrests and you can seldom adjust them other than up or down.
This is to give you a more safe/solid restraint for your head in an accident, in older cars where you could angle the restraint there was a high chance the locking mechanism would fail causing you a more serious injury.
No doubt injury lawyers for anyone would then try and sue the car manufacturer (not fit for purpose) so they redesign them and most don't tip forward or backwards
But yes the ones you could tip forward were more comfortable