before you begin, make sure you have a valid reason to do this...and only reason would be to install an M steering wheel
also unplug the battery for a good amount of time. I left it for 5 minutes, others may do it for 30.
oh yea and don't sue me if you screw up. i'm not responsible for your mistake!
*it is possible for you to install any 3 series airbag/steering wheel combo if you like. Also the X series I believe fits as well*
moving on...
1)find the little holes by 10 and 2 o' clock position behind the steering wheel it self
2)Insert small and long screw driver into the hole. and you have to push the bar towards the center. it's really hard to find(was for me at least)
3)Airbag will "pop" out and hang..it's okay don't freak out. and start to unplug the wires. when unplugging the wires from the airbag, use a very small flat head for the connector...you wont be able to use your hands for that more than likely. Also if you have those black connectors in the steering column, it means you may add steering wheel controls(if i remember correctly)
4)take off the center nut which is pictured above, and steering wheel should come straight out. Make sure when you are RE installing, line up the notches on the wheel and the column.