Begin by taking the flat black 1x4 piece with the axles on each end and attach a wheel to each axle. Repeat this so that there are two sets of wheels.
Attach the two sets of wheels to a flat grey 4x10 so that one is on the very end and the other is three rows in from the opposite end.
Take a flat red 4x4. Centered on one end, add a flat black 1x2 with only one stud on top. Add a flat yellow 1x2 centered and adjacent to the black piece.
Add a flat black 1x2 on top of the flat yellow 1x2. Place a black 2x3 brick centered and adjacent to the yellow and black 1x2 pieces.
Attach the red 4x4 to the grey 4x10 on the side with the flush axle piece so that the red 4x4 overhangs the grey 4x10 by one row.
Attach the flat white corner piece to the underside of a clear slanted 2x2 brick so that there is a one-stud connection and the L points out. Create a second one by mirroring this shape.
Attach the two slanted pieces beneath the red 4x4's overhang so that the white corner pieces are pointing away from the center line.
Attach the white steering wheel centered directly behind the black 2x3 brick that is stacked on the red 4x4. Place another black 2x3 brick centered and flush with the back end of the grey 4X10.
Attach a white 1x1 brick to the far right corner of the underside of a flat grey 2x4. Create a second one by mirroring this, placing the white 1x1 brick on the near right corner of the underside of another flat grey 2x4
Place a slanted white 1x2 brick next to the white 1x1 brick so that the slant is pointing away from the grey piece. Add a red 1x3 brick directly behind the slanted piece. Mirror these actions on the other sub-assembly.
Attach these sub-assemblies so that the slanted pieces are immediately behind the red 4x4 and the flat grey 2x4s extend over the rear wheels.
Add a slanted red 2x2 brick immediately behind each flat grey 2x4 so that the slant is facing backward.
Add a yellow fence piece so that it connects with the inside studs on the two slanted red 2x2 bricks. Place a minifig behind the steering wheel.
Attach a flat black 1x4 centered on the underside of a flat grey 1x6. Add an under-slanted yellow 2x2 brick centered with the slant under the black 1x4.
Attach this sub-assembly to the back end of the rear black 2x3 brick.