The following steps are the recommended procedure for removing a flywheel as per the Kohler XT-series Workshop Manual. It should work for other taper-fit installations as well.
Steps:
1. Using a flywheel holding tool to hold flywheel, remove nut inside drive cup.
2. Remove drive cup and lift off fan, noting orientation on flywheel for reassembly.
3. Flywheel is mounted on a tapered shaft. To break it loose, use a rubber mallet to land a firm blow toward outer rim of flywheel. Remove flywheel.
4. Remove flywheel key from crankshaft.