Drill the heads off , quickest and easiest way to do it . 99% of the time. It's not the threads that are seized but the friction between the steel screw and more often then not aluminum scope rail . One the rail is off quite often the remaining screw portion will turn out by hand
30 seconds with a drill or a bunch of time f**king around with torches and /or easy outs
times 3 on that.
One other thing, easy outs that small and drilling a hole down into such small screws can easily mean a broken drill or easy out stuck in the hole or if your drill isn't perfectly centered, drilling out the threads. Then you will find out what trouble really is. When things are that small, they are almost impossible to fix once something is jammed solid into them.
Drill the heads of the screws off. Be careful not to drill to deep. Just enough for the head to come off.
Next, use a small Vice Grip and lock it's jaws on the screw stub. Carefully, turn the first screw out. Again, be careful. Stay straight in your head as well as your grip on the screw. Booze and drugs most definitely do not mix with this job. Not suggesting anything, just mentioning one of the main reasons this job gets screwed up and ends up costing $50-$100 to get a gunsmith to fix it.
If the screw starts to strip in the jaws of the Vice Grip, stop turning. You will only break off the stud if you insist on being ham fisted. Be gentle and you will succeed without making an expensive to fix mess.
If the screw stub doesn't want to turn, likely, as mentioned previously, someone at the factory used some form of Loc Tite. Not likely though. I have never seen factory installed base screws held in place with Loc Tite or any other screw glue.
Heat up the screw with a butane torch, from the side so you don't heat the receiver and discolor it. Let the screw get red hot and quickly apply the Vice Grip again and try turning it. Do not tap it with a hammer or anything else to try to break it loose. Those darn screws are very soft and obdurate into the receiver threads like they are welded in place. The heat should cause the screw to loosen up.
IMHO, once you have removed the heads, again as mentioned previously, taking the tension off it and releasing it from the metal to metal weld of two different hardness metals bound tight by setting the screw, the screws might even come out with finger pressure. This has been my experience in the past.
The only screws I have had any difficulty with are those installed by owners. Everything from cross threaded to Loc Tite, fingernail polish and even "tapped with a hammer" to tighten them.