Release the foot lock. The method to release the lock will vary depending on your type of wheelchair. Some chairs require you to push the lever inward, and others may require you to pull the lever forward toward the front of the chair.
Grab the foot rest with your hand and rotate it outward as far as it will reach. The foot rest should end up perpendicular with the chair.
Lift up the foot rest, and remove it completely from the wheelchair.
Repeat the same process for the other side.