I learned this doing my Rescue cert...
I found it easiest, both UW and on the surface, to be on one side of the diver. First, pull the shoulder straps to the outside of the "cup" created by their shoulder bones and breastbone, and then use your hand closest to their head to push the bp down toward their butt, along their back underneath them, rather than trying to pull their arms out of it.
This is, of course, after undoing their buckle.
You can do this while supporting their neck with the hand closest to their chest. It also allows you to keep doing rescue breaths fairly easily while you intermittently slide the BP off underneath them. Finally, if there is any air in the wing, it actually helps keep the diver floating while you slide it off, and the air does not impede the removal.
Pulling to one side or another I found too difficult if the straps are properly tight.
Hope this helps.
Ken