[guided]Let
\begin{align*}
V := S_k(SL_2(\mathbb{Z})).
\end{align*}
This is a finite-dimensional complex [vector space](/page/Vector%20Space), and the Petersson inner product makes it a finite-dimensional complex inner product space. We use the standard normalization of the level-$1$ Hecke operators: for each $n \in \mathbb{N}$, the operator
\begin{align*}
T_n: V &\to V
\end{align*}
is the Hecke operator whose Fourier coefficients satisfy
\begin{align*}
a_r(T_nf) = \sum_{d \mid \gcd(r,n)} d^{k-1} a_{rn/d^2}(f)
\end{align*}
for every $f \in V$ and every $r,n \in \mathbb{N}$. With this convention, the standard Hecke algebra facts used here are that each $T_n$ is self-adjoint for the Petersson inner product and that the Hecke operators commute:
\begin{align*}
T_mT_n = T_nT_m
\end{align*}
for all $m,n \in \mathbb{N}$.
The point that needs proof is not just simultaneous diagonalisation for two operators, but simultaneous diagonalisation for the entire infinite family $\{T_n : n \in \mathbb{N}\}$. We handle this by refining invariant subspaces only when some operator in the family is not yet scalar on that subspace.
Let $W \subset V$ be a nonzero subspace invariant under every $T_n$. If every restricted operator $T_n|_W$ is scalar, then every nonzero vector in $W$ is already an eigenvector for every Hecke operator, so no further work is needed on $W$. If not, choose $n_0 \in \mathbb{N}$ such that $T_{n_0}|_W$ is not scalar. Because $T_{n_0}$ is self-adjoint on $V$ and maps $W$ into $W$, its restriction
\begin{align*}
T_{n_0}|_W: W &\to W
\end{align*}
is self-adjoint with respect to the restricted Petersson inner product: for $f,g \in W$,
\begin{align*}
(T_{n_0}f,g) = (f,T_{n_0}g),
\end{align*}
and $T_{n_0}g \in W$. The finite-dimensional spectral theorem therefore decomposes $W$ as an orthogonal direct sum of eigenspaces of $T_{n_0}|_W$. Since $T_{n_0}|_W$ is not scalar, this decomposition is a genuine refinement into proper nonzero subspaces.
We must check that this refinement is compatible with every other Hecke operator. Let
\begin{align*}
E_\lambda := \{f \in W : T_{n_0}f = \lambda f\}
\end{align*}
be one eigenspace of $T_{n_0}|_W$. For $f \in E_\lambda$ and $n \in \mathbb{N}$, commutativity gives
\begin{align*}
T_{n_0}(T_nf) = T_n(T_{n_0}f) = T_n(\lambda f) = \lambda T_nf.
\end{align*}
Hence $T_nf \in E_\lambda$. Thus every eigenspace produced by the spectral theorem remains invariant under the entire Hecke family.
Now start with $W=V$ and repeat this procedure on any summand on which at least one $T_n$ is not scalar. The termination argument is finite-dimensional: a genuine refinement replaces a summand by proper nonzero subspaces of smaller dimension, and dimensions are positive integers at most $\dim_{\mathbb{C}}V$. Induction on the dimension of the summands shows that after finitely many refinements no summand admits further refinement. Therefore each final summand $V_\alpha$ has the property that every $T_n|_{V_\alpha}$ is scalar.
We have obtained an orthogonal decomposition
\begin{align*}
V = \bigoplus_{\alpha \in A} V_\alpha,
\end{align*}
where $A$ is a finite index set and, for every $\alpha \in A$ and every $n \in \mathbb{N}$, there exists $\lambda_{\alpha,n} \in \mathbb{C}$ such that
\begin{align*}
T_nf = \lambda_{\alpha,n}f
\end{align*}
for all $f \in V_\alpha$. Finally, choose an orthogonal basis inside each nonzero $V_\alpha$. Since every vector in $V_\alpha$ is a simultaneous eigenvector for all $T_n$, the union of these bases is an orthogonal basis of $V$ consisting of simultaneous Hecke eigenforms.[/guided]