1) Make sure wheels are straight. Unplug the battery, and wait about 10mins.
2) On the back of the steering wheel are these caps. Take them off with your fingers or flat head.
3) Take the flat head and put it into the holes and push hard straight. It will feel like a type of spring. Take your other hand and feel for the airbag to move forward while pulling up slightly. Do this for both sides. Once released, take your hand and gently pull up on the airbag, It may feel still stuck, just pull a little harder.
4) Once removed, a yellow, orange, and green wire will be connected to it. Try to keep the airbag away from your body and face as much as you can while working on it. The green is for the horn, and the orange and yellow are airbag. Disconnect the green wire by just pulling it straight off. Now for the airbag wires. While holding the airbag in your one hand, take a pair of pliers and squeeze them on the black piece and pull straight up. Do this for both. The airbag is now freed. Place the airbag upright somewhere away from you.
5) Now is the cruise/audio connector. Just unplug that connector. I found the next step to be useful putting the steering wheel into it's locked position. Unscrew the bolt in the middle with a socket wrench, and remove the bolt. Now you can just simply wiggle the wheel back and forth, and the wheel will just pop off.
6) Replace with the new steering wheel and reverse the directions.
NOTE: This is for 1st gen. Versa. The difference between the 07-08 and 09-11, is the buttons are illuminated in 09-11 and needs two extra wires. But other then that it's all plug in play and the 07-08 steering wheels can be mounted anyways even without the extra two wires and still keep the cruise function. I wouldn't doubt it's reversible too! I transferred my cruise buttons so I keep the illuminated buttons. This was alot easier than I expected.