Here is the progress so far with changing out the governor on my B&S 27 HP V-Twin (446977-0471).

I've ordered a new governor gear (part number 793338 which replaces the original part number 698231). Since I'll need to remove the sump to replace the governor, I've also ordered a sump gasket (or crankcase gasket part number 697227). Got both parts for under $32 which includes shipping.

Here is the step by step getting my engine off the tractor:

Gather up the things you will need. Helper, Tools, and a Bin for parts. I also use small ziplock bags to keep parts in so I don't lose them.

Remove the Mower Deck:

Diconnect Battery:

Remove the engine cover and clean up some of the gunk and dirt:

Drain the Oil:

Disconnect Engine Wire Harness:

Disconnect Wire to Starter:

Disconnect Fuel Line and cap it off.

Diconnect exhaust tubes (there are two):

This is as far as we got the first night. My helper's normal bed time is 8pm... but he got to stay up until 10pm helping me. Tonight we hope to get the engine off the tractor and "maybe" open the sump. I don't do this for a living, so if anyone has any suggestions as I'm going along please feel free to chime in. Thanks!