Sitting in the drivers seat, with the key on, rotate the outer column counter clock-wise (as you look at it) until it stops. (The part that rotates is just forward of the part where the key/switch is.)
From the engine compartment, it's the part of the column with the ear coming off it that the back-drive link attaches to (look for the plastic bushing below and to the left of the PB booster. From that side, it must be rotated clock-wise, pulling the ear all the way "up."
