I started by researching the wheel portion assuming I would just purchase a small ship's wheel on Ebay. I wanted a wheel that would work in scale with the cheap standard four foot tall blow-molded skeletons sold in most Halloween stores. I quickly realized that a purchased ship's wheel would not work. They were far too large and/or expensive. I did find smaller ones, but they were not scaled down, just reduced in diameter. They also looked too realistic in that I wanted a Disney-esque look that was more whimsical and cartoony.
I walked around the local Big Box store looking for inspiration and found some inexpensive balustrade spindles that were about 7 1/2" tall. They would work perfectly for the spokes of my wheel, and for the handles with some modifications.