I really hate dealing with stuck screws. I needed to remove the truss rod cover to re-finish the headstock to match the body. Knowing this guitar had been set aside, unplayed, untouched, I was expecting this to happen. I avoided drilling them out. I removed the truss rod cover instead, sacrificing it along the way. The dead screws were left exposed & it could be easily removed using a pair of pliers. I was fortunate the screws did not turn malleable & snap.
To be continued...
