Drive the mower onto level ground, disengage the mower deck via the PTO lever and set the parking brake. Turn off the mower.
Raise the mower deck to an upright position with the deck lift handle. This is the "storage" position.
Locate the spring-loaded idler pulley bracket and push the idler pulley away from the V-belt just far enough that you can slide the belt off and over the idler pulley. Release the idler pulley. This loosens the tension on the belt.
Locate the PTO pulley by sitting behind the mower n the ground. Reach under the tractor and grip the belt on the pulley with one hand and grip the pulley with the other. Manually rotate the pulley while you pull down on the belt to slip the belt off the pulley.
Remove the belt from the remainder of the pulleys on the mower deck and then install the new belt onto the pulleys on the mower deck. If needed, make a drawing of the pulleys and belt routing to ensure you understand how to put the belt back on.
Roll the belt onto the PTO pulley by manually rotating the pulley while you slide the belt into the V-groove.
Rotate the idler pulley away from the belt until you can slip the belt into the V-groove on the pulley. Let go of the pulley to apply tension to the belt.