second the pb blaster, wd40 won't do anything but make the bolts greasy. spray pb blaster over several days for best results. if you have access to an impact gun, that would help a lot too. if not, you can do what i did... i used irwin bolt extractors. they're basically special sockets designed to take off rusted, rounded, painted over bolts... you can find them in your local hardware store (home depot, lowes, etc).
here's a link to what they are:
http://www.irwin.com/irwin/consumer/...rwinProd100512
use these in combination with a breaker bar, and those bolts will come off nice and easy.