I'm not sure about "ears", I thought it was top of the head, but it could very well depend on the individual seat, some could have different guidelines. Â The straps should definitely be "at or above" shoulder level. Â I think it would be rare for a child to outgrow the seat by shoulder height, though, before outgrowing it by 'head height' -- it would be a pretty poorly designed seat IMO if that happened frequently. Â ;) Â You should check the user manual for your seat, it SHOULD clarify what the particular guidelines are for it. Â But in general, once they outgrow the seat by *one* of the parameters, then it's outgrown, even if they're still within limits for other parameters (eg, they're usually outgrown by height long before weight).
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If she's only almost 4, you really should still keep her in the car seat for as long as you can. Â My daughter is just over 4 and we have NO plans to move to a booster anytime soon, as much as it would make getting in and out of the car in the winter easier. Â ;) Â She's a good 42" tall at least and 37lbs, so it's not like she's tiny... We have only JUST moved to the highest slots for the straps in her Radian (had to go to the highest in the TrueFit, in our other car, awhile ago). Â The TrueFit goes to 65 lbs, and the Radian we have is approved to 50-something (it should be 65 but silly Canadian standards when it was introduced into the country, blah blah blah). Â It's better to keep them in the 5-point harness as long as you possibly can -- until they outgrow it by strap, or by height, or by weight.
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The bare minimum for a booster seat is 40lbs -- at least that's the law here. Â My daughter isn't even there yet. Â :) Â And just like turning an infant to FF -- 20lbs and 1 year is the *legal minimum*, not at all the safe time to do it -- same is true for booster. Â Some car seats only go to 45 pounds FF, and if yours is one of those then you have the option of spending $$$ for a different one that goes to 65 (which might not be a bad investment, though, if you have younger kids on the way up as well) or going to a booster after that. Â But in any case, *do* completely run out the maximums in your seat, whatever those maximums may be. Â Don't be in a rush to get to a booster. Â I think you said it well -- YOU are not ready to put her in a HBB yet ;) so trust yourself. Â :)
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When my son was little, a decade ago, I bought the only booster that said "30 pounds and up". Â He was 3, he was tall, he was skinny. Â I would certainly do it differently if I knew then what I know now! Â (And obviously the laws have changed since then as well!)