First, create a new black background with 600*600 pixels, and use the ellipse tool to draw a circle with 460*460 pixels at the appropriate position, filling with brown color. Copy its layer, use the free transformation tool to adjust its size position so that the two circles are centered on it, and then fill the small circle with black. Merge the layers and a brown ring comes out!

Next, let's do the internal structure of the steering wheel. Draw a small yellow circle with the ellipse tool at the center of the circle, copy the brown circle, reduce it with the free transformation tool, and place it in the small yellow circle.

Let's add the steering wheel handle! Use the Rectangle tool to create a rectangle with 30*540 dark brown pixels. Use the shortcut key Shift-Control-[to easily and quickly put the rectangular layer below. Don't forget to adjust the rectangular position and put it in the middle of the steering wheel!

Use the rounded rectangle tool to draw a light brown handle at the end of the handle, open the property panel to adjust, so that the shape of the top is rounder than the bottom. Copy the handle, use the free change tool to rotate 180 degrees, and move to the other end of the handle. Merge the handle and two handles, copy multiple, as shown in the figure to rotate different angles. The direction wheel is probably finished.

Finally, add some details. Draw a few small dark gray circles as nails and place them at the intersection of the handle and the ring. A MengMeng pirate ship steering wheel is ready!