While having warranty work done at Newmar in Nappanee, Indiana we saw steering wheel table made by Roland R. and he told us how to make it and where to get the parts.
Here is what the table looks like with the cat dish on it:
The table is made of three types of parts that are easy to find at a big hardware store, we bought them all at Menards. The main part is an 18" table round, though some might buy a 24" instead. You need two wooden shelf brackets that are at least 4", preferably 5" high. The final part is three coat hooks that are designed to fasten to the wall with screws, though we are re-purposing them as wraps around the steering wheel. When we bought them the total cost was about $13.
Here is how the shelf brackets and the coat hook are put together.
Another detail showing both shelf brackets.
The third coat hook is placed at the front sticking out just a bit.
Parts for the table but the shelf brackets are too small, they need to be over 4" high and these are about 3" high. The shelf brackets and coat hooks come with the screws needed, though they might be too long. This is a replacement table that will be stained and varnished.
Detail of the coat hook in packaging.
Do any staining and varnishing first.
You need a power screwdriver or drill with a screwdriver bit strong enough to put a wood screw in about 1".
First put the coat hook on the front and check how it fits with only one screw inserted a short way. Once happy, secure it. If using a 24" round the coat hook will be under the table.
Hold one shelf bracket and the table where you want it to sit and tightly hold the shelf bracket while you turn it all over and screw it down. It might help to have two people here, but the important thing is to use a strong grip with one hand to hold the shelf bracket in place.
Now partly screw the coat hook to the shelf bracket where you want it. Once happy, tighten it down will all the screws.
Repeat with the second shelf bracket.
It takes Bill five minutes or so to assemble one of these.