It's real easy. On each side of the car there are small black brackets that are installed under the car near the rear - they have the bars that connect each side of the mufflers to the car, by way of the rubber connectors. All you do is take each of these brackets off (I think each one has 3 bolts), and put washers under the bracket, which essentially lowers the bracket, lowers what the muffler connects to, and end state, lowers the muffler (with tips). Might seem confusing, but when you look under the car, it will be obvious - let me know if you have questions.
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