The coils are accessed either through an inspection panel, which is removed by gently prying out on one of the sides, or by removing the entire front of the dryer. This is accomplished by pressing in on the spring clips with a putty knife, or similar tool, located about two inches from each front corner of the cabinet. Lift up on each corner of the lid as you press in on the clip. Once the lid is up, you'll remove the 5/16 inch hex head screws at the inside top corners. Mark or take note of the wiring arrangement on the door switch and disconnect the wires. The front panel lifts up and off two alignment tabs.
It is best to replace the coils as a pair, so you don't have to repeat the process soon.
Don't forget to remove the two screws at the lint chute.