All the three pedals of the gaming / racing wheel are identical. A 50cm x 30cm plywood piece will be needed to make the pedal's base. Three 10cm x 10cm plywood pieces are required for making the pedals. Also three 10K potentiometers, small hinges and three 10cm long thin rectangular wooden bars are needed. You can use hack saw to cut out the plywood easily

The way POT is connected to the pedal's hinge is shown in the picture. A metal piece is screwed on to the plywood base, on which the potentiometer is fixed. The knob of the potentiometer is glued to the pivoting surface of the hinge. Be careful not to glue the knob to the hinge's surface which is fixed on the wooden bar. Instead glue the knob to the movable surface of the hinge. Be very careful while aligning the knob with the hinge's pivotal axis, or proper rotation of the POT will not be possible. Wires are soldered to the POT as before (one at the center terminal and the other at any of the other two terminals)

The pedal is given the spring action by using a rubber ball with its ends cut away. Go for a very soft rubber ball and cut off it's two end surfaces as shown in the picture. Now place the ball beneath the pedal. In order to prevent the ball from slipping away, glue a wooden bar piece near it's front. You can also use superglue to bind the ball on to the plywood.

Now insert a pin at the top end of the pedal and tie a string to it. The other end of the string has to be fastened to another pin driven into the plywood base of the gaming / racing wheel. The string can be adjusted to make all the pedals aligned down equally even when no pressure is applied.