Remove the belt cover in front of the engine. Rmove the belt from the reversing pulley there.
Tip the tiller forward on the front frame.
Underneath you will an assembly with two pulleys on it connected to the clutch handle. Remove the one on the right with a 9/16 socket (a universal helps). Remove the clutch cable.
Remove the left one with a 1/2 socket and wrench to hold the back. Be careful, there is a spacer behind the pulley that will fall out.
Remove the old belt. Note how it is oriented. Thread the new one like the old one.
Reinstall the left pulley and spacer. Reinstall the right pulley and clutch cable. Tip tiller back down and route belt on reversing pulley. Reintall cover.
scott, May 2009