Remove the steering wheel center plate. Snap the plate off on newer models. If the plate is held by any screws. then remove the screws on the back and pop the plate off.
Loosen the center nut attaching the wheel to the shaft with an adjustable wrench, until the top of the nut is flush with the end of the steering column.
Position yourself in the driver's seat with your feet on the dash and your knees up under the wheel. Apply pressure to the wheel with your knees and tap the center of the steering column with a metal punch. After a few taps you will feel the wheel pop loose.
Remove the nut holding the wheel to the steering column. Pull off the steering wheel.