I removed mine recently.
disconnect the battery and let it sit 10 minutes so the airbag circuit is discharged
remove the torx screws holding the airbag from the back of the steering wheel
remove the wiring from the inside of the steering wheel
Mark the position of the steering wheel nut so you can tighten it back to its original position plus a little bit. Mark the steering wheel position to the steering shaft so you get the splines lined up. A sharpie works well for marking. Leave the shaft bolt on a couple of turns when pulling off the wheel so it doesn't hit you in the chest.
That was about it for me.
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2003 S manual
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