Most of the time the cable is frozen in the tilt tube, the tube it bolts to on the engine. Loosen the 1- 1/8 nut on the starboard (right) side of the engine where the cable enters the tube. If there is a rod extending from the opposite side, put penetrating oil on it and hit it with a heavy hammer to get it moving. If only a short nub is showing, remove the link arm from it and hit it with a punch till it will come out the other side where the large nut was attached. Sometimes the engine needs to be removed from the boat to allow clearance, but can just be suspended behind the boat for this job. After the cable is removed from the engine now try to move it withe the steering wheel. If not moving replace it with new. If it will move now, even if a little stiff, lube it up and work back and forth to free it up more till satisfied. Be sure to clean, sand or file the tube and grease with a good sticky grease before re assembly, tighten all fasteners. Good Luck.