I take the donor steering wheel and remove the original plastic or hard rubber material. The metal frame gets bead blasted to remove any residual material and rust. I cut off the rim reinforcing ring and shorten the spokes. A new smaller diameter ring is fabricated and mated to the spokes in a specially designed welding fixture. The spokes are welded to the rim with full penetration welds. The frame is again bead blasted and painted the same color as the new plastic. The frame is placed into the specially designed mold in order to form the new configuration of the steering wheel. I utilize a specially formulated ultra violet stable thermoset urethane plastic. I start with water clear urethane and tint it to the desired color and add it to the mold. When the plastic solidifies and cures the steering wheel is removed from the mold and put through a heat treating process, when complete, the parting lines are removed and plastic is sanded and polished. The casting is one complete casting and the color is consistent throughout the plastic. The finished product is polished plastic, not a painted steering wheel.