I have a one hole faucet that I am replacing with a newer one. Instructions seem fairly simple but I cannot get the nuts that hook the flexible tubing to the shut off tap loose. I tried WD40, but not loosening. I can't even figure out which way to look at it to figure counter-clockwise. It is a Kohler faucet.

Laying on your back looking up to it, turns left to loosen.

What kind of tool are you using? If you are having difficulty, use the proper size open end wrench. Adjustable wrenches are some times not precise enough for small nuts that are overtightened.

OOPS, shut off tap. Do as Harold says, sorry.