Start letting penetrating oil soak in there. After a day or so of spraying a few times, try rotating them with the double bolt method (Google it if you're not familiar, it's a long explanation to type on a phone). If that doesn't work, you might try turning the shaft with vise grips. Applying heat would help, but keep in mind all the valve components are sitting right there covered in oil. If you are going to try heat, use a small soldering torch.
If those methods dont work, it's going to be drilling and tapping.
If there was more meat on the bolt and the valve cover wasn't off, I'd say you could weld a nut onto the shaft and try to spin that out. The heat would probably help. Curious if those have red loctite of if the last guy cross treaded them due to the odd angle and hoses in the way.