If you're talking driver's side,
this thread has the details.
To be really really safe, you should open the doors and trunk, close the charging port door, disable APS via the VDS, remove any fuses that control the airbag (I don't know what those are), and let the car sit for 20 minutes before beginning work, and then don't close any door or the trunk or turn on the radio or the climate system or lights, etc. during the work.
For myself, I was content to disable APS with the doors and trunk open. The steering wheel unit is really easy - just two hex head bolts on either side of the steering column and then one easy connector. I don't know about the passenger side. But the driver's side is so easy I just can't see how you'd accidentally deploy the airbar. We're in front of those airbags so often, with packages, in the rain, charged with static electricity, etc., so it's mostly a mind set. Just be careful with the plug.
Note that many states have air bag fraud laws on their books, so if the replacement airbag doesn't deploy you may have some liability.