drill press or mill works best for me. Chuck up a bit and use the quill to keep downward pressure so it does not walk out. I have never had decent luck with penetrating oil on screws rusted into wood. They seem to become one with the wood around them and when removed you end up plugging the wood and making new screws. I just did two in a vintage British muzzleloader that had rusted into the stock over the last 150 plus years. I ended up having to mill out one of those because the rusted screw broke off. Best of luck.
Steve
