I have a few cub cadet garden tractors that need the steering wheels removed now and then. The Cub website gives this suggestion and it works for me: (you may have to make slight adjustments to the process for the height of the wheel and the seat---)
Assuming there's a nut on the steering wheel shaft--- Loosen the nut just enough so it protects the shaft from hammer blows. Sit on the tractor seat and position yourself so your legs can push UP under the wheel, (using your lower leg muscles). Get a hammer, as heavy as you can. I suggest 3 to 4 pouunds, at least. While pushing upwards on the underside of the steering wheel with your legs, as hard as you can, smack the nut, straight on with the hammer. A few hard hits and it comes free.
A personal note on this, to help you understand the process: The first time I tried this, I used a lead hammer because it was the heaviest hammer that was handy. The steering wheel would not budge! I tried many times. No luck. The lead hammer acted like a dead blow hammer. Then I got a 3 pound steel hammer. 2 blows and off she came. This makes me think it's the SHARPness of the blow that does it. I'm sure you have seen a high speed video of a hammer hitting something solid. The hammer hits the first time, bounces back, hits again, bounces, etc., many times. It's called "ringing", and I think that helps here.
Pete Stanaitis
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