Once the airbag is loose, remove the wiring by pulling straight out on the red plug.
Note the 2x4 and padding to scotch the steering wheel. Do Not Rely on the ignition lock to hold the steering wheel. You will likely shear the locking pin. Others steer the wheel to full lock before trying to loosen, to allow the steering geometry to hold the wheel. In any case, be sure to turn your key to the unlocked position before applying torque.
If you have to apply heat, shield the wiring and other parts of the wheel as best you can. Here, I used wet paper towels wrapped in tinfoil, to shield the wiring. In this picture, the wheel has already been removed.
With any luck, you will end up with the screw removed cleanly, as pictured above. Otherwise, you may have to destroy or modify your screw to remove it, and the steering wheel.
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