First, go to http://woodgears.ca/gear_cutting/template.html and put the specs of your gear.
Size it up then print them.
Third, glue them in your cintra board. I use cintra because we have a ton lying around at home. You can also use wood. But boards, well I tried using thick boards but they split into different layers when drilled and chiseled.
Then drill the holes in the middle and in between the teeth of the gear.
Next I then chisel the gear using the wood carving tools I have from my engraving class back in college.
Then I position them on the board. Which is at least two thick illustration boards pasted together.
Keeping them in position with blutacks and holding them well I drill the hole on the board.
Afix the gears on position with screw, nuts, lock nuts,