The wagon wheel was created in and routed in five layers which will be glued up afterwards. Because of this I created copies of various parts of the files as I went. I also created each element separately and then merged them afterwards. I started with the spokes of the wheels which were created with the dome tool.
The rim of the wheel was next.
The letter outline was next along with the wheel hubs.
The outer portion of the hubs was tapered. To accomplish this we used the bevel tool at a very steep angle and limited the height.
Then to put in the axle holes I created a zero hight circle and then merged lowest with the height.
The rim of the wheel was also raised and rounded using the dome tool.
Lastly I created the lettering in various layers.