No disrespect intended with this post, but if you have to ask for step by step instructions on how to change a clutch on a tractor, I'd say it probably isnt in your mechanical ability to do the job.
Again, no disrespect. But it is straight forward. You have to split the tractor. You can easily look at it and see what all accessories and sheetmetal needs removed to do so, and then its just bell housing bolts and the tractor is split.
You also need a nice assortment of lifting tools/jacks, overhead hoist or engine hoist, jackstands, etc.