The farm truck (1969 chevy custom), lost the ability to shift into park. It was vary hard to pull the lever back to get past the parking lug on the steering column. Use more lubricant, we'll I would if the steering wheel would come off. As usual for our shop you can't find the tool you need when you need it.
So this is how I figured out a steering wheel puller from the scrap in a bucket and some random hardware (that fits) from the bolts cabinet.
Pictures.
1. Junk bucket.
2. Finished puller.
3. Removed steering wheel

Supplies

This is what I used but feel free to improvise differently.
● junk door hinge
● bolts and nuts that fit the steering wheel.
● Angle grinder with cut off wheel.
● bench grinder
● drill press and bits.
● rat tail file.
● hammer (persuader)

Step 1: Junk Selection, Drilling and Cutting Out.

You may be putting significant force on this thing so select a reasonably heavy piece of scrap from your scrap iron collection.
● I found half a old door hinge. The holes almost matched the bolt holes on the steering wheel. Just needed enlarged.
● drill the holes to an appropriate size and location. (Re drilling is a pain but works, I drilled to 3/8in and had to use a rat tail file to make one hole oblong to get it to fit)
● use your angle grinder to hack up your scrap to a more suitable size. (I cut part way through then use my persuader to finish the cuts)
Pictures
1. Steering wheel the 2 larger holes are what we are threading our puller bolts into.
2. Cutting out our tool from the junk.

Step 2: Finishing and Use.

After filing the holes to cooperate the plate needed to be ground down a bit to fit into the steering wheel.
Pictures
1. Unfinished and not fitting.
2. Reshaped and ready to pull.
3. Wheel off! It worked.

How to use
The bolts pull the plate against the end of the spline shift. (Because I found long bolts nuts were used to do the work) pulling the wheel up the shaft enough that it becomes loose and removable.
Before reassembly clean and lubricate the spline shift, to make future removal easier.