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Alot of people forget about giving it a healthy wack with a hammer before attempting to loosen. A drill type screwdriver bit, with a good fit, a sharp tap with a hammer and liberal amounts of penetrating oil often helps (repeated if necessary). If the screw head is messed up, usually only radical surgery will help. Like spot welding a peice of metal to the screw or bolt head, or grinding everything flat and drilling it out and retapping.
I learned about a handy gadget, that you hit with a hammer and turns at the same time. I´ve heard it called a impact driver (usually around ten to fifteen bucks). It is often the only way to get a steel screw out of aluminum and often helps with body screws, Just make sure the screw driver bit (or six point socket) is a good fit, if it`s only a little to small or large it will destroy the slots or bolts in a hurry. It´s good to buy a good assortment of varous size tips.
Almost a necessity with old jeeps, along with a tap and die set. The tools arn´t real expensive, I buy alot a swap meets. I also pick up assorted buckets of nuts and bolts, it´s real nice to have a selection.[addsig]