I finally hit my 20 hour mark on my SHO so I changed the oil, filter and lower unit gear oil as well.
In the user manual is shows it being done by using a suction pump to pull the oil out of the dip stick hole. I did it the old fashion way. I used the drain plug.
For someone who hasn't done this yet you will need a 4mm and 5mm allen wrench and a 14mm socket. The screws on the cowling are 5mm. Remove the right side cowling. There are 4 allen head screw and 2 phillip head screws(located inside the engine cowl) Be careful when removing the allen head screw because there are metal spacers in all the holes. I almost lost one of them.
At the lower front of the side cowl there are 2 pins that go into grommets.
The drain plug is on the side of the case with a little rubber flap hanging off of it. I don't have a torque spec for the drain plug so I just snuged it down.
I used a bucket to hold my drain pan up high enough to get close to the plug and used a piece of cardboard to make sure all the oil went in the pan and not down my engine. The oil filter was completely drained so there was no mess removing it.
To change the lower unit oil you have to remove the water inlet cover. A 4mm allen screw holds that on. I used some aluminum tape to make a funnel so again no oil running down my engine.