Well the good news is that you do not have to remove the powerhead to replace the steering handle. The bad news is that you have to be very careful not to break the upper and lower mounts when you disconnect them.
There are mounts on either side just below the engine pan, and one hidden inside the steering handle under the forward engine pan. You can remove this pan without much trouble if you feel it will give you more access to the mount.
There are mounts behind those clamshell covers just above the gearcase.
Once the clamshell covers are removed along with the nuts holding the mounts, the powerhead/midsection/gearcase can be removed from the transom bracket/swivel housing…There are four bolts that hold the steering handle to the swivel tube. D

Don’t understand “no luck getting the two lowered….”. Are you referring to the steering handle, or the tiller handle? You removed the powerhead so there is no need to pull all the mounts apart now because you can easily get at the four bolts holding the steering handle (#37 376583), and removing the nuts from the three upper mounts. Use the diagram posted to tell us what screws you are having trouble with….D

Do this——-(Powerhead removal was not necessary)