I want to move my 2000 mercury cougar but the rear disc brakes are seized and so are the lug nuts what do i do

Take off the lug nuts and if the wheel doesn't want to come off you may have to give it a 'mule kick'. If that doesn't work then you could try using a hammer hitting the tire only.

Here's a video that will hopefully help.

Cougars have a lip on the rim that seals against the wheel bearing to improve centering of rim to wheel hub. Use a rubber hammer or tap lightly around outer portion of rim to break the seal and/or any corrosion keeping the rim in place. Usually corrosion will do that, there is no actual seal used, just metal to metal with corrosion acting as a sort of 'glue' to the hub. Clean off corrosion before re-installing the rim.

That "cover" is the rear brake drum, part of the braking system. Jeep Sports come with drum rear brakes, not disc brakes. Once the lug nuts and tires are off, the drum will jut pull off. It may take some gentle force (hammer taps on the rear side) but there is nothing else securing it other than the rim and lug nuts.

If you've got all the lug nuts off yet can't get the rim to budge [aluminum rims] then what has happened is that the enter area of the aluminum rim has corroded itself onto the metal hub and is stuck there. These rims can be very difficult to remove when this happens which can make it almost impossible to change a flat tire on the road. I usually spray the center area of the rim [where it fits over the round center of the hub] with penetrating oil and let it soak for several minutes or more. Next, making certain that the vehicle is securely supported on jack stands, [safety first!] I hit on the inside of the tire with a dead blow type of hammer to jar the rim loose from the hub. Don't pound on the rim as you can easily damage an aluminum rim by doing so. If the tire isn't flat then the fastest way to get it off would be to reinstall and retighten the wheel nuts and go to a service facility and have them get them loose for you with the car up on a hoist. Should be fairly cheap to have this done. Once the rims are off then clean all the corrosion out of the center hole in the rim and off of the hub and apply a suitable type of anti-sieze compund to the mating surfaces so they'll be easier to remove the next time. Metal rims can stick on also but usually will come off by wiggling them side to side by hand. Good luck, hope this helps!

Simply jack the rear of vehicle (use jack stands to hold vehicle in upright position), remove the lug nuts holding wheel on and slide the wheel off.

Buy Chilton or Haynes manual.
Break loose lug nuts. (One turn)
Lift car with jack.
Remove wheel.
Remove brake caliper and hang with something other than the brake line.
Remove brake rotor.
Remove large hub nut. Borrow socket from auto parts store.
Hub should slide off. A 2 jaw puller may be needed if it doesn't slide right off.
You are supposed to discard the hub nut and buy a new one. I always reuse mine...

After installing new hub, torque hub nut at 188-254 ft-lbs. (Which is a lot.)
Reinstall everything in reverse order.
Now is a good time to clean and lube the caliper slide pins and check the condition of the brake pads.
Torque lug nuts 85-105 ft-lbs.

remove the control arm and the upper ball joint, possibly the tie rod too. your gonna need a air chisel more than likely.

This video covers both replacement of disc an drum brakes. It should help you.
http://www.wonderhowto.com/how-to/video/how-to-replace-car-disc-brakes-and-drum-brakes-243973/

1999 Taurus/Sable Section 06-03: Brakes, Front Disc 1999 Taurus/Sable Workshop Manual REMOVAL AND INSTALLATION Procedure revision date: 06/25/1998 Disc Removal

1. Raise vehicle on hoist.
   

1. Remove wheel and tire assembly. Be careful to avoid damage or interference with caliper bleeder screw fitting and front disc brake rotor shield (2K004).
   

1. CAUTION: Handle front disc brake rotor (1125) and disc brake caliper (2B120) assembly in such a way as to prevent deformation of front disc brake rotor , and nicking, scratching or contamination of brake linings/rotor surfaces.
   NOTE: To prevent damage, do not allow disc brake caliper to hang by the front brake hose (2078) .
   
   
   Remove caliper anchor plate bolts and discard. Position disc brake caliper out of the way. Prevent separation of caliper housing from anchor bracket because contamination of guide pin journals can occur.
   

1. NOTE: If excessive force must be used during front disc brake rotor removal, the front disc brake rotor should be checked for runout prior to installation.
   
   
   If additional force is required to remove front disc brake rotor , apply Rust Penetrant and Inhibitor F2AZ-19A501-A or equivalent meeting Ford specification ESR-M99C56-A on front and rear rotor/hub mating surfaces. First, strike front disc brake rotor between lug bolts (1107) with a plastic hammer. If this does not work, attach 2-3 Jaw Puller 205-D027 (D80L-1013-A) or equivalent and remove front disc brake rotor . Remove front disc brake rotor from wheel hub (1104) assembly by pulling it off the lug bolts.
   

Installation

1. If original front disc brake rotor is being installed, make sure rotor braking and mounting surfaces are clean.
   

1. CAUTION: Failure to clean rust and foreign material from rotor and hub mounting faces when installing new or old front disc brake rotors will result in high rotor runout, which will speed up the development of brake roughness shudder vibration.
   Apply a small amount of Silicone Brake Caliper Grease and Dielectric Compound D7AZ-19A331-A or equivalent meeting Ford specification ESE-M1C171-A to pilot diameter of front disc brake rotor.
   

1. Install front disc brake rotor on wheel hub assembly.
   

1. Install disc brake caliper and new caliper anchor bracket bolts on front disc brake rotor . Tighten caliper anchor bracket bolts to 88-118 Nm (65-87 lb-ft).
   

1. CAUTION: Failure to tighten lug nuts (1012) in a star pattern may result in high rotor runout, which will speed up the development of brake roughness, shudder and vibration.
   Install wheel and tire assembly on vehicle. Tighten lug nuts to 115-142 Nm (85-104 lb-ft) using Rotunda Accutorq® Lug Nut Socket 164-R0303 or equivalent on a 1/2 inch air impact wrench, or use a torque wrench.
   

1. Lower vehicle.
   

1. Pump brake pedal prior to moving vehicle to position brake linings.
   

1. Road test vehicle.
   

here is procedure

Section 04-01: Suspension and Wheel Hubs, Front 1996 Taurus, Sable Workshop Manual
REMOVAL AND INSTALLATION Wheel Hub Bolt Removal

1. Raise vehicle on hoist.
   

1. Remove wheel and tire assembly. Refer to Section 04-04 .
   

1. Remove disc brake caliper (2B120), and front disc brake rotor (1125). Refer to Section 06-03 .
   

Brake Shoe and Lining Removal

1. Remove brake master cylinder filler cap (2162). Check fluid level in brake master cylinder reservoir (2K478). Remove brake fluid until brake master cylinder reservoir is half full. Discard removed fluid.
   

1. Raise vehicle on hoist. Refer to Section 00-02 .
   

1. Remove wheel and tire assembly from front disc brake rotor mounting face. Use care to avoid damage or interference with disc brake caliper (2B120), front disc brake rotor shield (2K004) or front wheel knuckle (3K185).
   

1. Remove rear brake pin retainers (2N386). ( I think it is a T 40 torx bit you need)
   

1. NOTE: It is not necessary to disconnect hydraulic connections.
   
   Lift disc brake caliper from front disc brake caliper anchor plate (2B292) and front disc brake rotor (1125). Do not pry directly against metal caliper piston or damage will occur.
   

1. Position disc brake caliper out of the way and support with wire to avoid damaging the disc brake caliper and front brake hose (2078).
   

1. Remove outer brake shoe and lining (2001) assembly from front disc brake caliper anchor plate.
   

1. Remove inner brake shoe and lining assembly.
   

1. Position lug bolt (1107) to clear front wheel knuckle (3K185).
   

1. Remove lug bolt from wheel hub (1104).
   
   
   
   

Installation

1. Install lug bolt into wheel hub.
   

1. Using a lug nut (1012), seat wheel hub bolt into wheel hub.
   

1. Install front disc brake rotor and disc brake caliper. Refer to Section 06-03 .
   

1. Install wheel and tire assembly. Tighten lug nut to 115-142Nm (85-104 lb-ft).