Originally Posted by Ivanerrol

You grind just enough of the black collar to be able to pry the hardened plate off.
Once the plate is off you will be able to see the lock mechanism barrel - (where the key normally goes). You drill into the lock mechanism barrel. Bits and pieces will come out.
You do this drilling gingerly until all the barrel mechanism is completely drilled out and removed.
When the barrel mechanism is gone you will able to peer into the hole that's left. You will see a slot at the end of the hole. Put a flat blade screw driver into the hole and turn the switch to position 1.

When you have the switch in Position 1 this release the steering lock mechanism. While in position 1 you can use the lock removal tools - generally I use two pieces of thin coat hanger in the two holes that release the black cover and the rest of the remaining lock mechanism.