Sharp cold chisel, the nuts are made of very soft metal and will cut through quite easily. Dont forget that the threaded part does not extend the whole length of the nut so it needs to cut at 2 angles, one parallel to the thread and one across the front, outside edge, of the nut.
Bit worrying the first time I tried it but really does work. Even with the big exhaust nut spanner thing, some are still impossible to undo and new ones look so nice and are much cheaper than having to send the heads away for repair or buying clamps that grip knackered threads
Nick