Set the parking brake on the mower to keep it from moving while you work on it.
Locate the idler pulleys under the mower; they are next to each other and have metal belt guides between them. Loosen the bolts that hold the pulleys in place. The idler pulleys will create slack in the belt to make the belt easier to remove.
Pull the belt toward the pulley on the transmission and then pull the belt off the transmission. If necessary, remove the bolt that holds the belt guide next to the transmission pulley.
Pull down on the pulley that extends from the bottom of the engine until the pulley clears the guards. Pull the belt off the pulley.
Locate the nut that secures the pinion gear to the bottom of the steering shaft. Remove the nut with a socket and then pull the pinion gear off the steering shaft.
Slide the steering shaft up and then pull the belt away from the mower.