For cars with air bags:
1.The air bag can be removed after the battery has been disconnected for at least 30 minutes.
2.On the back side of the steering wheel there are two head screws which are recessed into the back of the column. Using a socket and ratchet, remove the screws.
3.Slide the air bag assembly off of the front of the steering column and disconnect the plug on the back of the air bag.
4.Set the air bag aside where it can not get damaged (face up).
5.Using a socket and ratchet, remove the steering wheel retaining nut and the washer behind the nut.
6.Using a paint pen, finger nail polish, or other appropriate marker, mark the orientation of the steering wheel to the splines on the end of the steering column shaft.
7.Pull the steering wheel straight off the end of the steering column.