Run the mower until it runs out of gas. This prevents gas from purging from the gas tank while you have the needle and seat removed.
Locate the drainage bolt on the bottom of the carburetor's bowel and remove it with a wrench. Have a container ready to catch gas remaining in the bottom of the bowel.
Remove the four screws that secure the float bowl to the bottom of the carburetor with a Phillips screwdriver and then set screws and the bowl off to the side.
Pull the pin that holds the float to the mounting assembly out with your fingers. This allows the float to come out of the carburetor.
Remove the small spring mounted onto the needle, which holds the needle onto the metal plate mounted to the float. Place the spring attached to the new needle onto the metal plate on the float.
Remove the screw that secures the seat onto the underside of the carburetor with a Phillips screwdriver. You can easily locate the seat because the needle came out of it when you lowered the float.
Pull the old seat out of the carburetor and then place the new seat into the carburetor. Secure the seat to the carburetor with the original screw and screwdriver.
Slide the needle into the seat as you place the float back into the carburetor. Line the hinge holes in the float with the hinge holes on the float mounting bracket and then slide the pin back into place.
Place the float bowl back onto the bottom of the carburetor and secure it with the original screws and the screwdriver.
Tighten the drain plug into place with the wrench.