I assume you mean with like for like from a better specced car?
Turn ignition off, in fact disconnect the battery to be safe
Have a cup of tea and a sticky bun. (ie wait half an hour or so)
Remove airbag module (two caps in back of wheel spokes, bodge screwdrivers in to release springs)
Undo centre nut
Set straight ahead
Use a puller to remove wheel
Set spiral cable to half way position
Replace air bag module.
Pray that air bag light goes out, because if it doesn't it will cost you to get it reset, the code reader tools on eBay only do the engine management.
If you want a wheel off a different car, you are on your own
Remember if ever you switch on the ignition without that drivers air bag, the air bag lamp wont go off properly until it has been (expensively) reset , and you won't pass an MOT.
Our wheel looked awful when we bought the car from Nissan dealer. Previous owner had one of those fake leather covers on there which stripped the surface when taken off. And the dealer wasn't interested at all in fixing the problem once we bought the car, despite his verbal promises.Anyhow got a nice leather steering wheel from Ebay for £15. It looked like new and had been taken from a Tekna. A different Nissan dealer charged us £25 fitting. So £40 fitted, which i was happy with. Just glad to see the back of the wrecked wheel.
The note does seem to be made of reactive plastic.
I left one of those rubber foam anti-skid mats on the front windscreen shelf for a week or so, and I had to peel it off, leaving small pieces stuck on the shelf.
I had one atop the Corsa dash for years with no problem......