Steering Wheel: Removal

WARNING: This page is about a different car, the 2003 Subaru Forester. However, it is still accessible from the selected car via links, so may be relevant.

Disconnect the ground cable from battery.
Set the tires to straight-ahead position.
Remove the airbag module. Refer to REMOVAL & INSTALLATION , Driver's Airbag Module.
WARNING: Always refer to AIR BAG RESTRAINT SYSTEMS before performing airbag module service. .
Make matching marks on the steering wheel and steering shaft.

Fig 1: Identifying Matching Marks On Steering Wheel & Steering Shaft
Courtesy of SUBARU OF AMERICA, INC.
Remove the steering wheel nut, and then draw out the steering wheel from shaft using steering puller.